https://www.taxtmi.com/caselaws?id=1013 A composite turnkey work contract for supply, installation and commissioning cannot be vivisected to levy service tax on an alleged service element where the principal object is construction, supply and installation rather than an independently taxable service. Relying on earlier decisions on identical facts, CESTAT held that the contract had to be treated as a single composite transaction and that splitting it for tax purposes was not justified. The service tax demand confirmed by treating the service component separately was therefore set aside in favour of the assessee. en-us Mon, 09 Oct 2006 00:00:00 +0530 Mon, 30 Jun 2008 19:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1013 A composite turnkey work contract for supply, installation and commissioning cannot be vivisected to levy service tax on an alleged service element where the principal object is construction, supply and installation rather than an independently taxable service. Relying on earlier decisions on identical facts, CESTAT held that the contract had to be treated as a single composite transaction and that splitting it for tax purposes was not justified. The service tax demand confirmed by treating the service component separately was therefore set aside in favour of the assessee. Case-Laws Service Tax Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1013