contract merely basis the
existence of Cross-fall breach clause in the
contracts.
(xxv) The appellant submits that the whole of the
EPC/Turnkey contract ... Contract" "Composite Turnkey
(iv) The OIO correctly held that the contracts for
supply and service were inseparable parts of a
single turnkey EPC
dated
19-3-2015) in Larsen & Toubro Ltd. reference, a
turnkey/EPC contract is taxable prior to 1-6-2007 as well ... since 1-6-2007, turnkey/EPC contracts must be
classified on the basis of the essential character of the
service provided thereby, with
contract merely basis the
existence of Cross-fall breach clause in the
contracts.
(xxv) The appellant submits that the whole of the
EPC/Turnkey contract ... Contract" "Composite Turnkey
(iv) The OIO correctly held that the contracts for
supply and service were inseparable parts of a
single turnkey EPC
dated 19-3-2015) in Larsen & Toubro Ltd.
reference, a turnkey/EPC contract is taxable prior to 1-6-2007 as
well ... since 1-6-2007, turnkey/EPC contracts must be
classified on the basis of the essential character of the service
provided thereby, with
EPC contract on turnkey basis
(ii) Project Contract No. BALCO-SEPCO-01-Offshore Supply
Contract
(iii) Project Contract No. BALCO-SEPCO-02-Contract for Offshore ... contracts. It is thus apparent from the
contracts themselves that all the four contracts
under the EPC contract are separate contracts
and these are segregated
irrigation,
domestic consumption or sewerage disposal even where executed as
turnkey/EPC contracts; (i) would be classifiable under clause (b), Explanation
(ii) of Section ... dated 19-3-
2015) in Larsen & Toubro Ltd. reference, a turnkey/EPC contract is
taxable prior to 1-6-2007 as well
irrigation, domestic consumption or sewerage disposal even
where executed as turnkey/EPC contracts; (i) would be classifiable under
clause (b), Explanation (ii) of Section ... dated
19-3-2015) in Larsen & Toubro Ltd. reference, a turnkey/EPC contract
is taxable prior to 1-6-2007 as well
irrigation, domestic consumption or sewerage disposal even where executed
as turnkey/EPC contracts; (i) would be classifiable under clause (b),
Explanation (ii) of Section ... dated
19-3-2015) in Larsen & Toubro Ltd. reference, a turnkey/EPC contract is
taxable prior to 1-6-2007 as well
Bench decision (dated 19.03.2015) in Larsen & Toubro Ltd. reference, a turnkey/ EPC contract is taxable prior to 01.06.2007 as well. On and since ... turnkey/ EPC contracts must be classified on the basis of the essential character of the service provided thereby, with the aid of classification guidelines
Department and interalia, felt that these are in
the nature of EPC Turnkey contracts. It was also said that work executed by
them ... dated 19-3-2015) in Larsen & Toubro Ltd. reference, a turnkey/EPC contract is taxable prior
to 1-6-2007 as well
