https://www.taxtmi.com/highlights?id=51274 Classification of services - The terms of the contract in the instant case being categorical and the division of the amount payable in a ratio appears to be only for the convenience of the parties involved and therefore it cannot be concluded that the services rendered by the appellants are under two different heads. Such an artificial bifurcation is not acceptable. en-us Fri, 17 Jan 2020 07:46:31 +0530 Fri, 17 Jan 2020 07:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51274 Classification of services - The terms of the contract in the instant case being categorical and the division of the amount payable in a ratio appears to be only for the convenience of the parties involved and therefore it cannot be concluded that the services rendered by the appellants are under two different heads. Such an artificial bifurcation is not acceptable. Highlights Service Tax Fri, 17 Jan 2020 07:46:31 +0530 https://www.taxtmi.com/highlights?id=51274