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2017 (1) TMI 1385 - AT - Service TaxWorks contract - the confirmation of demands under “erection, installation and commissioning services” is on the ground that there is an identifiable component of service as per the contract - Held that: - there can be no tax liability on such contracts prior to 1.6.2007, on which date the new tax entry “Works Contract Service” was introduced in the FA, 1994. For the period post 1.6.2007, the services rendered to railways were excluded from the scope of the service tax liability under “Works Contract Service”. The exclusion is with reference to works contract in respect of, among other things, railways, bridges, etc. - “Works Contract Service” provided to Indian Railways as well as DMRC are excluded for tax liability - appeal dismissed - decided against Revenue.
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