https://www.taxtmi.com/caselaws?id=426043 The Tribunal allowed the appeal, setting aside the Order-in-Original. It held that composite contracts involving goods and services cannot be taxed under "Erection, Commissioning and Installation Services" category, emphasizing the distinction between pure service contracts and composite works contracts. The valuation of services should exclude amounts for goods sold, and denial of deduction under Notification No. 12/2003 was deemed unsustainable due to the appellant not availing excise duty credit. The decision clarified taxation principles for such contracts, ensuring compliance with legal precedents and statutory provisions. en-us Thu, 04 Aug 2022 00:00:00 +0530 Fri, 05 Aug 2022 21:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426043 The Tribunal allowed the appeal, setting aside the Order-in-Original. It held that composite contracts involving goods and services cannot be taxed under "Erection, Commissioning and Installation Services" category, emphasizing the distinction between pure service contracts and composite works contracts. The valuation of services should exclude amounts for goods sold, and denial of deduction under Notification No. 12/2003 was deemed unsustainable due to the appellant not availing excise duty credit. The decision clarified taxation principles for such contracts, ensuring compliance with legal precedents and statutory provisions. Case-Laws Service Tax Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426043