Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT
9 months, 2 weeks ago

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT

Live Law  

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. The bench of P. Anjani Kumar has observed that the exigibility of service tax depends on the service provider, service rendered, service recipient, and the consideration thereof. Unless these four elements have been connected logically, the demand for service tax cannot be confirmed merely on the basis of figures reflected in other statutory records. “I find that this is not the correct approach; the exigibility of service tax depends on the service provider, service rendered, service recipient, and the consideration thereof.

Service Demand Itr Stat Basis Tax Returns Income Tax Returns Service Tax Cestat 26As  demands  basis  service  itr26as  demand  income  rendered  sole  reflected  figures  cestat  department  cant  information  tax  returns

History of this topic

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
4 months, 3 weeks ago

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on banking services rendered by Punjab National Bank to the Reserve Bank of India.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant bank is working as an agent of RBI in the discharge of. The …

CESTAT Cases Quarterly Digest 2024
8 months, 2 weeks ago

CESTAT Cases Quarterly Digest 2024

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax. Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat …

CESTAT Cases Monthly Round-Up: March 2024
8 months, 3 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT
10 months ago

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT

Live Law  

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.The bench of D.M. The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax during …

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT
10 months, 1 week ago

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that incentives given to audit-authorised service stations are not 'business auxiliary services'. Thus, it appeared that appellant …

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT
10 months, 2 weeks ago

Service Tax Not Leviable On Service For Transmission Of Electricity By GETCO: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is not leviable for the erection of bays, substations, and transmission lines provided by Gujarat Energy Transmission Corporation Limited to service recipients.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
10 months, 3 weeks ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

Income From Sale Of Tender Forms, Xeroxing, Printing, Digital Software, Certificates Not Covered Under Business Auxiliary Services: CESTAT
1 year ago

Income From Sale Of Tender Forms, Xeroxing, Printing, Digital Software, Certificates Not Covered Under Business Auxiliary Services: CESTAT

Live Law  

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that income such as the sale of tender forms, xeroxing and printing, and digital software and certificates are not covered under business auxiliary services.The bench of Anil Choudhary and A.K. The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that income such as …

Recipient Of GTA Services Not Liable To Pay Service Tax Which Was Already Paid By Transport Agency: CESTAT
1 year, 2 months ago

Recipient Of GTA Services Not Liable To Pay Service Tax Which Was Already Paid By Transport Agency: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recipients of goods transport agency services are not liable to pay service tax that was already paid by the transport agency.The bench of Ramesh Nair and Raju has observed that once the service provider discharges the service tax where the service. The Ahmedabad Bench of Customs, …

Tax Cases Weekly Round-Up: 1 To 7 October, 2023
1 year, 2 months ago

Tax Cases Weekly Round-Up: 1 To 7 October, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus Pepsico India Holding Pvt. Case Title: Booking.Com India Support & Marketing Services Private Limited Versus DCIT The Mumbai Bench of Income Tax Appellate Tribunal has held that the arm's-length price of the employee stock option plan expenses cannot be taken as ‘Nil’. CESTAT Case Title: M/s Punjab Cricket Association Versus The Commissioner of …

Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT
1 year, 3 months ago

Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has held that exemption claim on service of rent-a-cab provided in Special Economic Zone to be supported by invoices.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has held that exemption claim on service of rent-a-cab provided in Special Economic …

CISF Lacked Clarity About Leviability Of Service Tax On The Security Services; CESTAT Quashes Penalty
1 year, 3 months ago

CISF Lacked Clarity About Leviability Of Service Tax On The Security Services; CESTAT Quashes Penalty

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has quashed the penalty on the Central Industrial Security Force on the grounds that CISF lacked clarity about the leviability of service tax on the security services.The bench of Ramesh Nair and C. L. Mahar observed that since there was a lack of clarity about. The Ahmedabad Bench …

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT
1 year, 4 months ago

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is applicable to the repair, management, and maintenance of road services for the National Highway Authority of India.The bench of Anil Choudhary and A.K. The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 4 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 4 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023
1 year, 6 months ago

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023

Live Law  

Delhi High Court Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's PleasCase Title: Sanjay Gandhi Memorial Trust Versus Commissioner Of Income Tax & Ors.Citation: 2023 LiveLaw 446The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the. Delhi High Court Faceless …

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 6 months ago

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.The bench of Anil Choudhary has observed that in the absence of any transaction-wise and invoice-wise calculation, the show-cause notices are vague and. The Delhi Bench of the …

Tax Cases Weekly Round-Up: 16 April To 22 April, 2023
1 year, 8 months ago

Tax Cases Weekly Round-Up: 16 April To 22 April, 2023

Live Law  

Supreme Court Case Title: SAP Labs India Private Limited vs Income Tax Officer, Circle 6, Bangalore Citation : 2023 LiveLaw 328 The Supreme Court has ruled that the High Court is not precluded from considering the determination of the arm’s length price determined by the Income Tax Appellate Tribunal, in exercise of its powers under Section 260A of the Income …

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT
1 year, 8 months ago

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural produce by a cargo handling agency.The bench of Ramesh Nair and C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is exempted from the handling of agricultural …

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT
1 year, 8 months ago

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that reimbursable expenses are not includible in the taxable value of the service in terms of Rule 5 of the Service Tax Rules, 2006. The department was of the view that the reimbursable expenses are includible in the gross taxable value of the service by invoking …

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT
1 year, 8 months ago

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund. 12/2013-ST dated July 1, 2013, the appellant filed two applications in Form A-4 claiming a refund of …

Tax Cases Monthly Round Up: March 2023
1 year, 8 months ago

Tax Cases Monthly Round Up: March 2023

Live Law  

Indirect Taxes Supreme Court Case Title: State of Karnataka v. M/s. Case Title: M/s Lupin Limited Versus Commissioner of Central Tax & Customs, Guntur The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal has rejected the refund claim of Krishi Kalyan Cess worth rs. Delhi High Court Case Title: OYO Hotels and Homes Private Limited vs Deputy Assistant …

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT
1 year, 9 months ago

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on the remuneration collected from the member units for the activity of treating effluent water.The two-member bench of Sulekha Beevi C.S. The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not …

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT
1 year, 10 months ago

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax refunds cannot be denied on input services that are wholly consumed within the SEZ.The bench of Ajay Sharma has observed that Section 26 of the SEZ Act, 2005 specifically provides that all services imported into the SEZ to carry out authorized operations in …

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT
1 year, 11 months ago

Clinical Establishments Providing Health Care Services Are Exempted From Service Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has observed that clinical establishments providing health care services are exempt from service tax.The two-member bench headed by Justice Dilip Gupta and P.V. Subba Rao has observed that healthcare services are provided by clinical establishments by engaging consultant doctors. The Delhi Bench of the Customs, Excise and Service …

Payment On One-Time Premium/Aalami Can't Be Charged To Service Tax Under Renting Of Immovable Property: CESTAT
2 years, 1 month ago

Payment On One-Time Premium/Aalami Can't Be Charged To Service Tax Under Renting Of Immovable Property: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the payment of a one-time premium or salami cannot be charged to service tax under the heading "renting of immovable property service. The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the payment of a one-time premium or salami …

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT
2 years, 1 month ago

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on security deposits taken from customers towards the trading of shares.The two-member bench of Ramesh Nair and Raju has observed that the amount is refundable and was towards security deposits and was not for the purpose of. The Ahmedabad Bench …

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT
2 years, 1 month ago

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the entire exercise is the sale of ready-mixed concrete and there is no service element involved so as to create service tax liability against the assessee.The two-member bench of Ramesh Nair and Raju has observed that the department has very. As a result, the department …

Service Tax is Payable On Computer Education Service Under Vocational Training: CESTAT
2 years, 1 month ago

Service Tax is Payable On Computer Education Service Under Vocational Training: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is payable on computer education services under vocational training.The two-member bench of Ramesh Nair and Raju has observed that the computer education service has been excluded from the Vocational Training service by Notification No. The Ahmedabad Bench of the Customs, Excise and Service …

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022
2 years, 1 month ago

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022

Live Law  

Supreme Court Case Title: Deputy Commissioner of Gift Tax Versus M/s BPL Limited Citation: 2022 LiveLaw 848 The Supreme Court has held that the valuation of shares for the purpose of gift tax must take into consideration the limitations and restrictions. Case Title : Assistant Commissioner of Income Tax vs Ahmedabad Urban Development Authority and connected cases Citation : 2022 …

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT
2 years, 2 months ago

Service Tax Not Leviable On Business Exhibition Service Performed Outside India: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not leviable on business exhibition services performed outside India.The two-member bench of Ramesh Nair and Raju observed that as per Rule 3 of Sub Rule of the Taxation of Services. The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 3 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

Tax Cases Weekly Round-Up: 31 July To 6 August, 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 31 July To 6 August, 2022

Live Law  

Supreme Court Pradeep Goyal vs Union of India Citation: 2022 LiveLaw 654 The Supreme Court has directed the GST Council to issue advisory / instructions / recommendations to the respective States regarding implementation of the system of electronic generation of a Document Identification Number in the indirect tax administration. Case Title: PCIT Versus Mamta Agarwal Citation: 2022 LiveLaw 740 The …

Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT
2 years, 4 months ago

Services Tax Demand Not Sustainable On The Basis Of TDS/26AS Statements: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax demand is not sustainable on the basis of TDS/26AS statements. The show cause notice was adjudicated by the Principal Commissioner, Excise & GST, Surat, confirming the demand for Service Tax along with interest and penalties as proposed in the show cause notice. The …

No Service Tax On Reimbursement Of Expenses From Customers On Account Of Water, Electricity And Diesel Expenses Incurred: CESTAT
2 years, 4 months ago

No Service Tax On Reimbursement Of Expenses From Customers On Account Of Water, Electricity And Diesel Expenses Incurred: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the service tax is not applicable on reimbursement of expenses from its customers on account of water, electricity, and diesel expenses incurred for the provision of services. Secondly, service tax has been demanded on the amount received towards the reimbursement of expenditure in respect of …

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi
2 years, 6 months ago

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi

Live Law  

The Delhi Bench of CESTAT has reiterated that service tax cannot be levied on reimbursement of expenses incurred by the service provider. Subba Rao, held that since Rule 5 of the Service Tax Rules, 2006 has been held to be ultra vires by the Supreme Court in the case of Union of India versus Intercontinental Consultants and Technocrats Pvt. The …

IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT
2 years, 6 months ago

IT Service Provided By Assessee To Associate Company In USA Amounts To Export Of Service: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Ramesh Nair and Raju has ruled that IT services provided by the assessee to the associate company in the USA amount to an export of services. The Adjudicating Authority demanded the Service Tax, holding that the appellant's supply of services to the corporation M/s Celtic Cross …

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court
2 years, 6 months ago

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court

Live Law  

The Supreme Court has held that when the Overseas group companies providing skilled employees, on secondment basis, to its Indian counterparts amounts to supply of manpower services, the Indian company would be considered as service recipient. The revenue had issued four show cause notices for not paying service tax under the category of "manpower recruitment or supply agency service" with …

Compensation Paid By Employee To Employer For Resigning From Service Without Giving Requisite Notice Is Not A Taxable Service: CESTAT
2 years, 7 months ago

Compensation Paid By Employee To Employer For Resigning From Service Without Giving Requisite Notice Is Not A Taxable Service: CESTAT

Live Law  

The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal consisting of S.K. Mohanty and P.Anjani Kumar has held that any compensation paid by the employee to the employer for resigning from the service without giving the requisite notice, would not be termed as consideration for the contract of employment and would not fall within the preview of taxable …

Liquidated Damages Does Not Attract Service Tax: CESTAT Hyderabad
2 years, 7 months ago

Liquidated Damages Does Not Attract Service Tax: CESTAT Hyderabad

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that receipt of liquidated damages by the service provider for breach of conditions under an agreement to provide services would not attract Service Tax. The Service Tax Department issued a demand notice to the appellant proposing to recover Service Tax on the ground that the receipt …

Interest Free Security Deposits Are Not Exigible To Service Tax: CESTAT Ahmedabad
2 years, 8 months ago

Interest Free Security Deposits Are Not Exigible To Service Tax: CESTAT Ahmedabad

Live Law  

The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal has ruled that interest free refundable security deposits are not exigible to service tax since they are not collected in consideration for providing a service. Thereafter, show cause notices were issued to the appellant demanding service tax and proposing penalty under Section 77 and 78 of the Finance …

Service Tax - To Determine If Service Is For Job Work Eligible For Tax Exemption, Agreement Has To Be Read As Composite Whole : Supreme Court
2 years, 10 months ago

Service Tax - To Determine If Service Is For Job Work Eligible For Tax Exemption, Agreement Has To Be Read As Composite Whole : Supreme Court

Live Law  

On Friday, the Supreme Court held that for the purpose of granting tax exemption based on the nature of agreements, the said agreements ought to be read as a composite whole. In the present matter, in order to decide whether the agreement entered into between the parties was a job work agreement and fit for granting benefit of service tax …

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