https://www.taxtmi.com/caselaws?id=414878 The appeal was allowed in part, with the judgment clarifying that the Appellants were not deemed to have opted for the Works Contract Composition Scheme. It was held that the value of Transformers should not be included in the total value of services, and Service Tax should be calculated based on actual turnover. The Appellants were directed to recalculate the Service Tax payable on the gross value towards erection/installation charges and were entitled to a refund of any excess Service Tax paid. The judgment stressed the importance of accurate Service Tax calculations based on actual services provided. en-us Fri, 03 Sep 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414878 The appeal was allowed in part, with the judgment clarifying that the Appellants were not deemed to have opted for the Works Contract Composition Scheme. It was held that the value of Transformers should not be included in the total value of services, and Service Tax should be calculated based on actual turnover. The Appellants were directed to recalculate the Service Tax payable on the gross value towards erection/installation charges and were entitled to a refund of any excess Service Tax paid. The judgment stressed the importance of accurate Service Tax calculations based on actual services provided. Case-Laws Service Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414878