2008 (9) TMI 39 - AT - Service Tax

Commissioner (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

Summary

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.