https://www.taxtmi.com/caselaws?id=753289 Composite and indivisible works contracts involving both supply of materials and execution of work could not be artificially split into separate material and service components for service tax purposes, particularly where VAT had already been paid on the sale element. For the relevant period before 01.07.2012, the demand on the service portion was held unsustainable in law on the basis adopted in the impugned order. The earlier view treating the contracts as divisible and taxable was not accepted, and the order was set aside with consequential reliefs. en-us Tue, 28 May 2024 00:00:00 +0530 Thu, 30 May 2024 07:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753289 Composite and indivisible works contracts involving both supply of materials and execution of work could not be artificially split into separate material and service components for service tax purposes, particularly where VAT had already been paid on the sale element. For the relevant period before 01.07.2012, the demand on the service portion was held unsustainable in law on the basis adopted in the impugned order. The earlier view treating the contracts as divisible and taxable was not accepted, and the order was set aside with consequential reliefs. Case-Laws Service Tax Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753289