https://www.taxtmi.com/caselaws?id=335892 A composite turnkey works contract for a DMRC project was treated as incapable of being split and taxed under different service heads. The text states that construction relating to railways fell outside commercial and industrial construction service for the relevant period, and that the later definition invoked by the Revenue did not apply retrospectively. It also notes the settled principle that a works contract cannot be vivisected for service tax purposes where the statutory scheme and exclusion for railway-related construction indicate otherwise. On that basis, the levy by splitting the contract was held unsustainable and refund relief was granted. en-us Fri, 18 Nov 2016 00:00:00 +0530 Tue, 29 Aug 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335892 A composite turnkey works contract for a DMRC project was treated as incapable of being split and taxed under different service heads. The text states that construction relating to railways fell outside commercial and industrial construction service for the relevant period, and that the later definition invoked by the Revenue did not apply retrospectively. It also notes the settled principle that a works contract cannot be vivisected for service tax purposes where the statutory scheme and exclusion for railway-related construction indicate otherwise. On that basis, the levy by splitting the contract was held unsustainable and refund relief was granted. Case-Laws Service Tax Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335892