Service tax demand on electricity project deemed incorrect; contract is indivisible, no tax before Feb 26, 2010.

Demand of Service tax - the terms of the contract being very clear as an indivisible one, vivisection for the purpose of levying service tax on ‘erection, installation and commissioning service' is incorrect. Since the project is in relation to transmission and distribution of electricity up to 26th February 2010, the demand for service tax is not correct in law. - AT .....

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