https://www.taxtmi.com/caselaws?id=419191 A contract for supplementary pumping arrangements during power failure was treated as maintenance and management, not supply of tangible goods, because the essence of the arrangement was operating the pumping system, including connecting and switching diesel gensets as needed; reimbursements for diesel and similar consumables were not treated as taxable consideration under that head, so the demand failed. Electric motor winding contracts were held to be composite works contracts with separate service and goods elements; where service tax had been paid on the service portion and VAT discharged on the goods portion, service tax could not be levied on the goods component or the full contract value, so that demand also failed. The demand, interest and penalties were annulled. en-us Wed, 02 Mar 2022 00:00:00 +0530 Wed, 10 Jun 2026 13:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419191 A contract for supplementary pumping arrangements during power failure was treated as maintenance and management, not supply of tangible goods, because the essence of the arrangement was operating the pumping system, including connecting and switching diesel gensets as needed; reimbursements for diesel and similar consumables were not treated as taxable consideration under that head, so the demand failed. Electric motor winding contracts were held to be composite works contracts with separate service and goods elements; where service tax had been paid on the service portion and VAT discharged on the goods portion, service tax could not be levied on the goods component or the full contract value, so that demand also failed. The demand, interest and penalties were annulled. Case-Laws Service Tax Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419191