https://www.taxtmi.com/caselaws?id=789228 Composite turnkey contracts covering design, engineering, supply of plant and equipment, erection, testing and commissioning were treated as works contract service, not Consulting Engineering Service. Because the contracts were composite and included both goods and service elements, the value of materials supplied could not be added to the taxable base for service tax under Consulting Engineering Service. The stated effect was that the tax demand, interest and penalty were set aside, with relief granted to the assessee. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789228 Composite turnkey contracts covering design, engineering, supply of plant and equipment, erection, testing and commissioning were treated as works contract service, not Consulting Engineering Service. Because the contracts were composite and included both goods and service elements, the value of materials supplied could not be added to the taxable base for service tax under Consulting Engineering Service. The stated effect was that the tax demand, interest and penalty were set aside, with relief granted to the assessee. Case-Laws Service Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789228