Addressing whether indivisible composite turnkey contracts can be split to levy service tax under pre-existing service categories, the Supreme Court of India dismissed four appeals filed by the Revenue Department against M/s Diebold Systems (P) Ltd. A bench comprising Justice Prashant Kumar Mishra and Justice Shree Chandrashekhar held that prior to the introduction of “works
Indivisible Turnkey Contracts Cannot Be Vivisected to Levy Service Tax Prior to June 1, 2007: Supreme Court
