Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2007 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (11) TMI 162 - AT - Service TaxErection, Commissioning and Installation of A.C. - appellants actually executed Works Contract on turnkey basis which cannot be vivisected – sale & service - appellants had paid tax by excluding from the total gross amount received by them, the amount attributable to the cost of the materials, goods - demand of Service Tax on the entire amount received under the contract is not at all justified - even the State Government authorities have registered the contract as Works Contract
|