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…
Membership Required
Already a member? Log in here
