Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]

By Kalyani B. Nair - On June 27, 2023 9:30 pm - 2 mins read
Composite Contract Artificially Bifurcated- Levy Service Value CESTAT- Service Tax Demand-CESTAT-excise-customs-service tax-taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and noted that the composite contract cannot be artificially bifurcated to levy service. The appellant (M/s.Walchandnagar Industries Ltd – WIL) was engaged in setting up of cement manufacturing unit for M/s. JUD Cements Pvt.Ltd. (ā€˜JUDā€™). The appellant received…

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