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2016 (10) TMI 579 - AT - Service TaxLevy of service tax prior to 01.06.2007 - works contract - management, maintenance or repair service - erection, and commissioning or installation services - services under the works contract was introduced w.e.f. 01.06.2007 - whether denial of demand of service tax justified on the ground that the services of appellant comes within the ambit of works contract? - Held that: - the decision in the case of L&T Ltd. vs, CCE Kerala [2015 (8) TMI 749 - SUPREME COURT] apply where it was held that the services falling under the category of works contract cannot be taxed prior to 01.06.2007. Demand of service tax not sustainable - appeal rejected - decided against Revenue.
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