https://www.taxtmi.com/caselaws?id=4196 A composite turnkey or works contract cannot be artificially split for service tax on installation and commissioning components unless there is clear evidence of separate consideration for those taxable services. On the available record, no separate charges were shown for different elements of the contract, so the arrangement was treated as an indivisible works contract. In that situation, taxation on a vivisected basis was not sustainable, and liability could not be fastened on the basis adopted by the Revenue. en-us Wed, 20 Feb 2008 00:00:00 +0530 Mon, 21 Apr 2014 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4196 A composite turnkey or works contract cannot be artificially split for service tax on installation and commissioning components unless there is clear evidence of separate consideration for those taxable services. On the available record, no separate charges were shown for different elements of the contract, so the arrangement was treated as an indivisible works contract. In that situation, taxation on a vivisected basis was not sustainable, and liability could not be fastened on the basis adopted by the Revenue. Case-Laws Service Tax Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4196