https://www.taxtmi.com/caselaws?id=1854 The Tribunal allowed both appeals, determining that the appellants did not provide taxable services under the categorized service types. Consequently, the demands for service tax, interest, and penalties were dismissed. The Tribunal stressed the need to view the contract holistically rather than dissecting it for tax purposes, highlighting the appellants' primary function of generating electricity. en-us Mon, 21 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1854 The Tribunal allowed both appeals, determining that the appellants did not provide taxable services under the categorized service types. Consequently, the demands for service tax, interest, and penalties were dismissed. The Tribunal stressed the need to view the contract holistically rather than dissecting it for tax purposes, highlighting the appellants' primary function of generating electricity. Case-Laws Service Tax Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1854