https://www.taxtmi.com/caselaws?id=353042 Composite contracts for construction of petrol pumps involving both goods and services cannot be artificially split merely because invoices or billing heads are raised separately. The activity is taxable only as works contract service from 1.6.2007, and not as separate taxable services. Bifurcation of a single composite work order on the basis of billing pattern or account coding is unsustainable. Any abatement or composition benefit must be verified on supporting documents, while penalty relief may be granted where the dispute is contentious and similar treatment has been extended. The demand was confined to the normal period, subject to reworking after verification. en-us Fri, 10 Nov 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353042 Composite contracts for construction of petrol pumps involving both goods and services cannot be artificially split merely because invoices or billing heads are raised separately. The activity is taxable only as works contract service from 1.6.2007, and not as separate taxable services. Bifurcation of a single composite work order on the basis of billing pattern or account coding is unsustainable. Any abatement or composition benefit must be verified on supporting documents, while penalty relief may be granted where the dispute is contentious and similar treatment has been extended. The demand was confined to the normal period, subject to reworking after verification. Case-Laws Service Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353042