https://www.taxtmi.com/caselaws?id=270011 Distinct services covered by one agreement cannot be artificially bifurcated for service tax treatment when the tax is levied on the service actually taxed. In a contract involving outdoor catering, housekeeping, and cleaning in guest house maintenance, the authorities denied the prescribed abatement by splitting the contract value. The tribunal held that such bifurcation was not required by law and, following its settled view, found the impugned order unsustainable. The appellant was entitled to the abatement, and the demand raised by contract bifurcation was set aside. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 26 Dec 2015 13:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270011 Distinct services covered by one agreement cannot be artificially bifurcated for service tax treatment when the tax is levied on the service actually taxed. In a contract involving outdoor catering, housekeeping, and cleaning in guest house maintenance, the authorities denied the prescribed abatement by splitting the contract value. The tribunal held that such bifurcation was not required by law and, following its settled view, found the impugned order unsustainable. The appellant was entitled to the abatement, and the demand raised by contract bifurcation was set aside. Case-Laws Service Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270011