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2008 (9) TMI 39 - AT - Service TaxCommissioner (Appeals) by following Tribunal s decision in case of M/s Daelim Industries(confirmed by SC) has held that the turn-key contract entered into by the respondent with their buyers cannot be vivisected and a portion of the services relating to engineering services cannot be taxed to service tax separately - no infirmity in the impugned order of the Commissioner (Appeals) which is based upon the earlier decisions of the Tribunal - Revenue s appeal is accordingly rejected
The Appellate Tribunal CESTAT AHMEDABAD upheld the decision of the Commissioner (Appeals) regarding service tax on turn-key contracts, citing previous Tribunal rulings. Revenue's appeal was rejected.
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