https://www.taxtmi.com/caselaws?id=360498 Service tax liability on DMRC contracts could not be finally determined because the relevant contracts were not on record. The Bench noted that the true character of the activity had to be tested against the actual contract terms to decide whether it fell under erection, commissioning or installation service, or as works contract service. Without those documents, no conclusive finding on taxability under the Finance Act, 1994 could be made on merits. The DMRC-related matter was remanded for de novo adjudication after examination of the contracts and grant of an effective hearing; the demand relating to Delhi Jal Board remained undisturbed. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 18 May 2018 07:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360498 Service tax liability on DMRC contracts could not be finally determined because the relevant contracts were not on record. The Bench noted that the true character of the activity had to be tested against the actual contract terms to decide whether it fell under erection, commissioning or installation service, or as works contract service. Without those documents, no conclusive finding on taxability under the Finance Act, 1994 could be made on merits. The DMRC-related matter was remanded for de novo adjudication after examination of the contracts and grant of an effective hearing; the demand relating to Delhi Jal Board remained undisturbed. Case-Laws Service Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360498