Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 1018 - AT - Service TaxWorks Contract Service - appellant’s contention is that in terms of Notification No.12/2003-ST dated 21.08.2003 read with subsequent Notification No.24/2012 dated 06.06.2012, in case of composite contract, service tax shall be payable at the rate of 40% of the gross amount charged - HELD THAT:- The issue is no more res-integra. The Hon’ble Allahabad High Court in the case of COMMISSIONER CENTRAL EXCISE VERSUS M/S. MAHENDRA ENGINEERING LTD. [2014 (9) TMI 480 - ALLAHABAD HIGH COURT] has held that Tribunal correctly held that assessee was not liable to pay Service Tax on the gross amount charged in repair of transformers including value of consumables like transformer oil and component part. Appeal allowed - decided in favor of appellant.
|