https://www.taxtmi.com/caselaws?id=791722 A composite import contract with a single consolidated invoice value for machinery, installation, supervision and commissioning could not be split to levy service tax on a notional erection, commissioning and installation service component under reverse charge, because no separate consideration for the service was shown and installation was incidental to supply. The demand also failed on limitation, as the record did not show deliberate suppression, wilful misstatement or intent to evade tax; mere non-registration and non-filing of returns were insufficient to invoke the extended period. On both merits and limitation, the demand and penalty were held unsustainable. en-us Fri, 27 Feb 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791722 A composite import contract with a single consolidated invoice value for machinery, installation, supervision and commissioning could not be split to levy service tax on a notional erection, commissioning and installation service component under reverse charge, because no separate consideration for the service was shown and installation was incidental to supply. The demand also failed on limitation, as the record did not show deliberate suppression, wilful misstatement or intent to evade tax; mere non-registration and non-filing of returns were insufficient to invoke the extended period. On both merits and limitation, the demand and penalty were held unsustainable. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791722