https://www.taxtmi.com/caselaws?id=184831 The Tribunal held that the contracts awarded to M/s. Larsen & Toubro Ltd. and M/s. Petrofac International Ltd. were for construction and not consulting engineering services. It concluded that the services provided were integral to the overall construction contract and could not be separately taxed. The Tribunal upheld the Commissioner (Appeals)'s decision, rejecting the department's appeals and confirming that service tax was not applicable to the service portion of these turnkey contracts. en-us Tue, 21 Mar 2006 00:00:00 +0530 Thu, 21 Jul 2016 18:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184831 The Tribunal held that the contracts awarded to M/s. Larsen & Toubro Ltd. and M/s. Petrofac International Ltd. were for construction and not consulting engineering services. It concluded that the services provided were integral to the overall construction contract and could not be separately taxed. The Tribunal upheld the Commissioner (Appeals)'s decision, rejecting the department's appeals and confirming that service tax was not applicable to the service portion of these turnkey contracts. Case-Laws Service Tax Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184831