https://www.taxtmi.com/caselaws?id=3505 An indivisible turnkey contract for supply, installation and commissioning of ATMs could not be split and taxed as an assumed service component before a specific charging provision existed. The article states that a levy requires clear statutory authority identifying the taxable event, liable person and measure of tax, and that a notification under the Finance Act, 1994 could not create a charge in the absence of such authority. It also notes that registration, disclosure of activity and the adjudicating authority's acceptance of bona fide doubt negatived suppression, so the extended limitation period and penalties were unsustainable. The tax demand, interest and penalties were therefore set aside. en-us Wed, 28 Nov 2007 00:00:00 +0530 Fri, 12 Sep 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3505 An indivisible turnkey contract for supply, installation and commissioning of ATMs could not be split and taxed as an assumed service component before a specific charging provision existed. The article states that a levy requires clear statutory authority identifying the taxable event, liable person and measure of tax, and that a notification under the Finance Act, 1994 could not create a charge in the absence of such authority. It also notes that registration, disclosure of activity and the adjudicating authority's acceptance of bona fide doubt negatived suppression, so the extended limitation period and penalties were unsustainable. The tax demand, interest and penalties were therefore set aside. Case-Laws Service Tax Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3505