How to identify supply as Composite or Mixed supply and their taxability ?
TRT-2025-1158

Issue Favourable to Tax Payer ?:- no

Held - We find that naturally bundled services are those services wherein one of the services is the main service and the other services combined w.....

TRT-2025-360

Issue Favourable to Tax Payer ?:- no

Held - We find that in the instant case the appellant is supplying various services like supply of food, TV in dining hall, Playroom, Gym, Housekee.....

TRT-2025-1156

Issue Favourable to Tax Payer ?:- no

Held - If current nature of supply of services is tested based on above factors, it can be ascertained that the provision of hostel accommodation c.....

TRT-2025-867

Issue Favourable to Tax Payer ?:- no

Held - In the present case what immediately comes to mind is that all the products are equally important for the printing to happen. It is not that.....

TRT-2025-361

Issue Favourable to Tax Payer ?:- no

Held - There is no dispute that the Agency contract in question involves two taxable supplies of services i.e promotion and marketing service and a.....

TRT-2025-553

Issue Favourable to Tax Payer ?:- no

Held - The incidence of after-sale and warranty services is contingent upon the successful supply of materials and is not contingent upon the marke.....