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2019 (6) TMI 12 - CESTAT CHENNAIValuation - Commercial or Industrial Construction Service - Construction of Complex Service - inclusion of monetary value of free materials supplied by their client in the gross amount for the payment of service tax - Composite contract - HELD THAT:- For the period after 01.06.2007, the Chennai Bench of the CESTAT in the case of REAL VALUE PROMOTERS PVT. LTD., CEEBROS PROPERTY DEVELOPMENT, PRIME DEVELOPERS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2018 (9) TMI 1149 - CESTAT CHENNAI] have extrapolated the ratio laid down by the Hon’ble Apex Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] and held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS etc. The impugned order demanding the amount of tax liability under CICS for a composite contract will not survive and will require to be set aside - appeal allowed - decided in favor of appellant.
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