HomeIndirect TaxesNo Service Tax on Composite Imported Machinery Contracts — Artificial Vivisection for...

No Service Tax on Composite Imported Machinery Contracts — Artificial Vivisection for ECIS Under RCM Not Permissible: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has set aside a service tax demand holding that a composite import contract for machinery cannot be artificially split to levy service tax under the category of “Erection, Commissioning and Installation Service” (ECIS) under the Reverse Charge Mechanism (RCM). The Bench of Angad Prasad…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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