2014 (5) TMI 1203 - SCH - Service Tax

Demand of service tax - Two contracts was for supply of indigenous equipment and materials and the other one for the Construction/ Erection/ Installation of plant - Revenue contends that there was artificial bifurcation of contracts and contracts should be treated as one - it was held by CESTAT that both the contracts dated 24.08.2007 for Supply of equipments and Construction of works has to be treated as distinct and separate contracts and value of supply contract cannot be added to the value of the construction contract for the purpose of service tax liability. HELD THAT - Application admitted.