• Sec 9- Sheth & Sura Engineering (P.) Ltd. vs. Union bank of India

[2017] 85 taxmann.com 54 (Bom HC)

Work contract couldn’t be divided into various components for service tax purpose as the work contract service involved in the instant case, the erection, commissioning and installation, would not be leviable to service tax as demand was made prior to 1-6-2007.

• Prema Selection vs. State of Karnataka, Bengaluru

[2017] 83 taxmann.com 317 (Kar HC)

Even though textile is VAT exempt, the words ‘taxable turnover’ has been replaced by ‘total turnover’, and accordingly registered dealer in textiles, whose turnover in that year exceeded Rs. 1 crore, was to get his accounts audited and submit audit report to prescribed authority