Held - It is clear from the aforesaid judgment of the Gujarat High Court that the activities that are related/ancillary to transmission and di.....

Held - The issue as per Revenue pertains to the non-payment of service tax towards services related to ‘Business Auxiliary Service’, ‘Consult.....

Held - As per Circular no. 34/8/2018-GST dated 1st March, 2018 issued by Ministry of Finance, Government of India, it was clarified that the servic.....

Held - Supply of Electricity is a continuous supply while the other service required for development of transmission facilities, supervision charge.....

Held - Consideration for both services are charged separately and, hence, the value of “Construction Services” cannot form part of the value of.....

Held - we observe that, for a supply to be consider as a composite supply, its constituent supplies should be so integrated with each other that on.....