https://www.taxtmi.com/caselaws?id=367167 The Tribunal ruled in favor of the appellant, holding that the supplies made on separate commercial invoices were integral to the turnkey projects and not standalone trading transactions. The agreements with APTRANSCO clearly outlined the nature of the projects, indicating that the supplies were essential components of the overall project execution. The Tribunal found that the lower authorities had erred in characterizing the appellant's actions as trading activity, emphasizing that the procurement of items for project execution did not amount to separate trading. Consequently, the Tribunal set aside the previous order, allowing the appeal in favor of the appellant. en-us Mon, 30 Jul 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367167 The Tribunal ruled in favor of the appellant, holding that the supplies made on separate commercial invoices were integral to the turnkey projects and not standalone trading transactions. The agreements with APTRANSCO clearly outlined the nature of the projects, indicating that the supplies were essential components of the overall project execution. The Tribunal found that the lower authorities had erred in characterizing the appellant's actions as trading activity, emphasizing that the procurement of items for project execution did not amount to separate trading. Consequently, the Tribunal set aside the previous order, allowing the appeal in favor of the appellant. Case-Laws Central Excise Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367167