https://www.taxtmi.com/caselaws?id=353175 The High Court upheld the Tribunal's decision that the contracts between M/s. HCCL and NTADCL constituted a single turnkey contract, involving both engineering design and construction services. The Court affirmed that the indivisibility of the contract meant that service tax was not applicable under the category of consulting engineering service. The Court dismissed the appeal, emphasizing the precedent set by the Supreme Court regarding the treatment of turnkey contracts for tax purposes. en-us Mon, 11 Dec 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353175 The High Court upheld the Tribunal's decision that the contracts between M/s. HCCL and NTADCL constituted a single turnkey contract, involving both engineering design and construction services. The Court affirmed that the indivisibility of the contract meant that service tax was not applicable under the category of consulting engineering service. The Court dismissed the appeal, emphasizing the precedent set by the Supreme Court regarding the treatment of turnkey contracts for tax purposes. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353175