https://www.taxtmi.com/caselaws?id=33055 A turnkey contract for installation of a total energy system could not be fragmented to levy service tax on the margin earned in procuring components. The activity alleged as Business Auxiliary Service formed only one part of a composite transaction executed at the client's site and, in substance, was rendered by the assessee to itself rather than to the client. On that characterisation, the tax demand and penalties had no legal basis, and the impugned activity was held not taxable as Business Auxiliary Service. en-us Fri, 02 Jan 2009 00:00:00 +0530 Thu, 30 Apr 2009 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33055 A turnkey contract for installation of a total energy system could not be fragmented to levy service tax on the margin earned in procuring components. The activity alleged as Business Auxiliary Service formed only one part of a composite transaction executed at the client's site and, in substance, was rendered by the assessee to itself rather than to the client. On that characterisation, the tax demand and penalties had no legal basis, and the impugned activity was held not taxable as Business Auxiliary Service. Case-Laws Service Tax Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33055