Supreme Court · 2026 INSC 808 · Decided 6 August 2026
Commissioner of Service Tax, Chennai v. M/S Diebold Systems (P) LTD
- Court
- Supreme Court of India
- Citation
- 2026 INSC 808 · [2026] 8 S.C.R. 453
- Case number
- CIVIL APPEAL No. 4708/2008
- Decided
- 6 August 2026
- Bench
- PRASHANT KUMAR MISHRA, SHREE CHANDRASHEKHAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
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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