Composite contract cannot be bifurcated for Service Tax levy

Walchandnagar Industries Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Walchandnagar Industries Limited (WIL) appealed against a service tax demand imposed by the Commissioner of Central Excise, Shillong, in relation to a composite contract for setting up a cement manufacturing unit. The contract included the supply of machinery and equipment, as well as supervision and commissioning services. WIL contended that they had not provided consulting engineering services and that the demand was not sustainable. The case revolved around whether WIL had provided consulti...