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2015 (10) TMI 2291 - AT - Service TaxWorks Contract Levy of tax prior to 1.06.2007 - Commercial or Industrial Construction Service Appellant contended that work executed is taxable only with effect from 01.06.2007 not prior to it and CICS does not include indivisible works contract Held That:- The contract involved is clearly a works contract as payments are to be made by ONGC during rendition of contract. Issue whether works contract is taxable under the category of CICS prior to 01.06.2007 is no longer res integra as decision made in case of CCE, Kerala Vs. M/s. Larsen & Toubro Ltd. & Anr [2015 (8) TMI 749 - SUPREME COURT] followed Decided in favour of appellant.
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