Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 166 - AT - Service TaxRefund claim - Service tax paid under Erection, Commissioning and Installation service during the period March, 2007 - Appellant has to design, supply, testing, erection and commissioning of Auto LPG Dispensing System on lumpsum turnkey basis. It mistaken interpretation of law and discharged the Service Tax liability on 33% of the contract value under the category of Erection, Commissioning and Installation service while he was not required to do so and subsequently on being pointed out by their customer, appellant registered themselves under works contract and again discharged the Service Tax liability as applicable - Held that : by applying the case of Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Ltd. 2015 (8) TMI 749 - SUPREME COURT, the Service tax liability will not arise when works contract is executed, under any other services prior to 01.06.2007. - Decided in favour of appellant with consequential relief
|