2026 INSC 808
[2026] 8 S.C.R. 453
COMMISSIONER OF SERVICE TAX, CHENNAI versus M/S DIEBOLD SYSTEMS (P) LTD
- Decision
- Case
- CIVIL APPEAL No. 4708/2008
- Bench
- 2 Judges
Issue for Consideration Whether the turnkey contracts entered into by the respondent- assessee with various banks for the supply, installation and commissioning of ATMs constitute indivisible composite contracts which, during the relevant period, were incapable of purpose of levying service tax under the taxable category of “commissioning or installation” under the provisions of the Finance Act, 1994; whether the CESTAT was justified in holding that no part of the composite consideration received by the respondent- assessee under the aforesaid
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