https://www.taxtmi.com/caselaws?id=4704 A composite turnkey contract for project construction and implementation could not be split to isolate and tax the engineering design element as Consulting Engineer service where the agreement and correspondence showed a single inseparable arrangement. The engineering and construction obligations were merged into one combined undertaking, and the assessee was found to have executed the project as a whole rather than rendered independent engineering consultancy. On that basis, the service tax demand on the impugned amount was not sustainable, and the refund claim ought not to have been rejected. en-us Wed, 30 Apr 2008 00:00:00 +0530 Wed, 08 Oct 2008 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4704 A composite turnkey contract for project construction and implementation could not be split to isolate and tax the engineering design element as Consulting Engineer service where the agreement and correspondence showed a single inseparable arrangement. The engineering and construction obligations were merged into one combined undertaking, and the assessee was found to have executed the project as a whole rather than rendered independent engineering consultancy. On that basis, the service tax demand on the impugned amount was not sustainable, and the refund claim ought not to have been rejected. Case-Laws Service Tax Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4704