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2016 (10) TMI 915 - AT - Service TaxClassification of services - composite services - activities connected with power distribution such as setting up of sub-stations including transformers and other electrical equipments, civil construction work, etc. - classified under Erection, Commissioning or Installation Services or under Works Contract service - N/N.45/2010-ST, dated 20.07.2010 - reference made to the decision of the case CCE, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] and arguement placed that orders executed by them would not be leviable to service tax for the period upto 31.05.2007. Held that: - The apex court has categorically held that in respect of composite contract, these are to be necessarily classified under Works Contract services and such contracts are leviable when work contract services included in the statute book - various Work Contracts executed by the appellant will need to be examined individually to see whether they are in the nature of services relatable to transmission or distribution of electricity. Matter remanded to the original adjudicating authority to examine each work contract and record the finding and give the exemption benefit in respect of those instances except which are not covered by the Notification - appeal disposed off by way of remand.
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