https://www.taxtmi.com/caselaws?id=374585 Design, manufacture, supply and supervision of erection and commissioning, without the appellant undertaking actual erection, commissioning, installation or other qualifying works contract activity, did not satisfy the statutory ingredients of a works contract. The contractual documents showed that obligations were limited to supply-side and supervisory functions, with civil work and erection excluded from the appellant's scope and payment linked to dispatch of equipment and documents. On that basis, the demand under Works Contract Service was held unsustainable and the impugned order was set aside with consequential relief. en-us Tue, 04 Dec 2018 00:00:00 +0530 Thu, 28 Mar 2019 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374585 Design, manufacture, supply and supervision of erection and commissioning, without the appellant undertaking actual erection, commissioning, installation or other qualifying works contract activity, did not satisfy the statutory ingredients of a works contract. The contractual documents showed that obligations were limited to supply-side and supervisory functions, with civil work and erection excluded from the appellant's scope and payment linked to dispatch of equipment and documents. On that basis, the demand under Works Contract Service was held unsustainable and the impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374585