https://www.taxtmi.com/caselaws?id=355064 A composite turnkey CHA arrangement covered by the operative CBEC circular for the relevant period could not be split into separate components for an additional levy under Port Services. The Tribunal applied the existing circular-based regime to consolidated billing, treated the disputed receipts as composite consideration, and accepted that the later expansion of Port Services operated only prospectively. On that basis, the authorities could not retrospectively vivisect the same receipts and tax part of them under a different service head. The demand was therefore unsustainable and was set aside in favour of the assessee. en-us Wed, 07 Feb 2018 00:00:00 +0530 Tue, 20 Mar 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355064 A composite turnkey CHA arrangement covered by the operative CBEC circular for the relevant period could not be split into separate components for an additional levy under Port Services. The Tribunal applied the existing circular-based regime to consolidated billing, treated the disputed receipts as composite consideration, and accepted that the later expansion of Port Services operated only prospectively. On that basis, the authorities could not retrospectively vivisect the same receipts and tax part of them under a different service head. The demand was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Service Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355064