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2019 (1) TMI 1789 - AT - Service TaxCommercial or Industrial Construction Service (CICS) - composite contracts for fabrication and erection of sliding gates, rolling shutters, etc., on Works Contract - period involved is from 16.06.2005 to 30.09.2006 - HELD THAT:- The appellant has, all throughout, right from the reply to the Show Cause Notice, been maintaining that the activity done by them would fall under Works Contract Service. We find from paragraph 1 of the Show Cause Notice dated 06.01.2009, that the same also acknowledges that the appellant “had undertaken composite contracts of supply/erection of the said items - the ratio laid down by the Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] will apply on all fours to the case on hand where it was held that Works contract were not chargeable to service tax prior to 1.6.2007. Appeal allowed - decided in favor of appellant.
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