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2016 (9) TMI 586 - CESTAT CHANDIGARHDemand - Commercial or Industrial Construction Service - appellant is engaged in the activity of construction of office/branches on behalf of ICICI Bank in the state of Punjab under composite contract - appellant contended that the activities undertaken by them falls under the category of ‘work contract service’ w.e.f. 01-06-2007 - Held that:- it is evident from the show cause notice as well as from the adjudication order that the contract entered by the appellant with the recipient of the services cannot be vivisected. Therefore, the decision of Hon’ble Apex Court in the Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] is squarely applicable to the facts of this case. Therefore, the activities of the appellant fall under the category of ‘work contract service’, which was made chargeable to service tax w.e.f. 01-06-2007. The period prior to 01-06-2007, the activity undertaken by the appellant was not chargeable to service tax. - Decided in favour of appellant with consequential relief
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