2009 (1) TMI 115

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..... of components required for installing ‘Total Energy System’ (TES) - since said activity is a part of various transactions entered into by assessee for installing TES at the sites of its clients, same could not be held to be service rendered by assessee to its clients - S/245 of 2006 - 30 of 2009 - Dated:- 2-1-2009 - P. KARTHIKEYAN, TECHNICAL MEMBER M. Kannan for the Appellant. V. V. Ha .....

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..... 5(19) of the Act. Demand of Service Tax and imposition of penalties followed this finding. 2. Heard both sides. 3. It is settled that a turnkey contract cannot be vivisected and a part of it subjected to service tax. The activity levied as BAS in the impugned order cannot be held to be a service rendered by CVPL to its clients. The said activity is a part of various transactions entered in .....

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