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2017 (1) TMI 660 - AT - Service TaxComposite works contract - construction of residential building in terms of contracts entered into with their clients - extended period of limitation - Held that: - the service tax liability in respect of composite works contract has been settled by the Hon’ble Supreme Court in Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] where it was held that works contract is a separate species of contract distinct from contracts for services simplicitor - It was concluded that there was no charge or machinery to levy and assess service tax on indivisible composite works contract as per Finance Act, 1994 prior to 01/06/2007. The issue needs to be re-examined by the Original Authority afresh. The learned Counsel admitted that for the contracts executed after 01/06/2007, they are liable to service tax under works contract service - appeal allowed by way of remand.
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