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2016 (3) TMI 574 - AT - Service TaxLeviability of Service tax - Works Contract - Services rendered both labour and supply of material for the period prior to 01.06.2007 - Held that:- whatever amount is recovered in the name of service tax for service rendered prior to 1.6.2007 was required to be deposited in the government account in terms of section 73A of the Finance Act 1994. The introduction of works contracts service w.e.f. 01/06/2007 (under which the impugned service is classifiable), the government introduced Works Contract (Composition Scheme for Payment of Service Tax) Rules 2007 and also incorporated Rule 2A of the Service Tax (Determination of Value) Rules 2006, for determination of value of service portion in the execution of works contracts. In the light of these developments, no service tax is leviable here for the period prior to 01/06/2007 and for the remaining period. - Matter remanded back
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