https://www.taxtmi.com/caselaws?id=371609 The Tribunal set aside the Commissioner's order alleging Service Tax evasion by the appellant for works contract services. The Tribunal found that the contracts for supply of equipment, civil work, and erection commissioning services were distinct activities and not an indivisible works contract. It was held that the services were not liable for Service Tax under Notification No.1/2006-ST. The appeal was allowed based on the principles of composite contracts and divisibility, emphasizing the importance of judicial discipline and adherence to higher appellate forum decisions. en-us Thu, 01 Nov 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371609 The Tribunal set aside the Commissioner's order alleging Service Tax evasion by the appellant for works contract services. The Tribunal found that the contracts for supply of equipment, civil work, and erection commissioning services were distinct activities and not an indivisible works contract. It was held that the services were not liable for Service Tax under Notification No.1/2006-ST. The appeal was allowed based on the principles of composite contracts and divisibility, emphasizing the importance of judicial discipline and adherence to higher appellate forum decisions. Case-Laws Service Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371609