https://www.taxtmi.com/caselaws?id=759007 Service tax was held not leviable on erection, commissioning and installation where the transaction was a composite lump-sum contract for manufacture, supply and installation of machines. The contract and invoices showed that the entire consideration formed part of the sale value, with no separate charge attributable to the service component. In that situation, the service element could not be artificially severed from the sale price for tax purposes, particularly where the whole value was treated as sale value and subjected to excise duty. The Tribunal's consistent view on incidental installation and commissioning in such composite contracts was applied, and the demand was unsustainable. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 09:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759007 Service tax was held not leviable on erection, commissioning and installation where the transaction was a composite lump-sum contract for manufacture, supply and installation of machines. The contract and invoices showed that the entire consideration formed part of the sale value, with no separate charge attributable to the service component. In that situation, the service element could not be artificially severed from the sale price for tax purposes, particularly where the whole value was treated as sale value and subjected to excise duty. The Tribunal's consistent view on incidental installation and commissioning in such composite contracts was applied, and the demand was unsustainable. Case-Laws Service Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759007