M/S.Primacy Industries Limited vs The Commissioner Of Customs on 30 June, 2022
In the case of Simplex (supra), the challenges to the show cause notice were
manifold and the Court appears to have been persuaded in conclusion, that on the
merits of the matter, the contracts constituted service contracts simplicitor and not
5
https://www.mhc.tn.gov.in/judis
WP.Nos.16456 and 16460 of 2022
composite works coming within the ambit of service tax under the provisions of
Finance Act, 1994.