https://www.taxtmi.com/caselaws?id=764079 Service tax was not leviable on erection, commissioning and installation where the machines were supplied and installed under a composite contract, the invoice and contract showed no separate consideration for the service element, and the entire contract value had already been treated as sale value on which excise duty was discharged. The Tribunal held that artificial bifurcation of a lump-sum transaction is impermissible when installation is merely incidental to supply of the machine, and followed its earlier decision in the same assessee's case and other consistent rulings. On those facts, no separate taxable value remained available for service tax, and the Revenue's challenge failed. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 02 Jan 2025 13:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764079 Service tax was not leviable on erection, commissioning and installation where the machines were supplied and installed under a composite contract, the invoice and contract showed no separate consideration for the service element, and the entire contract value had already been treated as sale value on which excise duty was discharged. The Tribunal held that artificial bifurcation of a lump-sum transaction is impermissible when installation is merely incidental to supply of the machine, and followed its earlier decision in the same assessee's case and other consistent rulings. On those facts, no separate taxable value remained available for service tax, and the Revenue's challenge failed. Case-Laws Service Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764079