Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 26 - CESTAT, AHMEDABADWorks contract Service - Turnkey contract - Revenue contended the same to be the contract of Erection, Commissioning and Installation services classifiable under the category of Erection, Commissioning and Installation services - period involved prior to 01.06.07 - Held that:- There is no dispute that the entire demand is in respect of services rendered by the appellant under the turnkey contract to the service receiver. It is also to be noted that the appellant had considered this turnkey contract as a works contract. Thus, appellant has made out a prima facie case that prior to 01.6.2007 service tax liability on works contract does not arise. Pre- deposit waived and recovery thereof stayed till disposal of appeal. See Asea Brown Boveri Limited (2011 (2) TMI 1093 (Tri)) - Decided in favor of assessee.
|