https://www.taxtmi.com/caselaws?id=3882 A composite turnkey works contract for erection, commissioning and installation could not be vivisected to levy service tax on the entire gross contract value. The Tribunal held that where the assessee had already discharged tax on the service component, the Revenue could not ignore the goods element and treat the whole receipt as taxable service value. Following the assessee's own earlier ruling and coordinate bench decisions, it held that exclusion of the goods component was required in valuation of such contracts. The impugned demand on the full gross receipt was therefore unsustainable, and the assessee obtained consequential relief. en-us Mon, 12 Nov 2007 00:00:00 +0530 Thu, 08 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3882 A composite turnkey works contract for erection, commissioning and installation could not be vivisected to levy service tax on the entire gross contract value. The Tribunal held that where the assessee had already discharged tax on the service component, the Revenue could not ignore the goods element and treat the whole receipt as taxable service value. Following the assessee's own earlier ruling and coordinate bench decisions, it held that exclusion of the goods component was required in valuation of such contracts. The impugned demand on the full gross receipt was therefore unsustainable, and the assessee obtained consequential relief. Case-Laws Service Tax Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3882