Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 490 - AT - Service TaxConstruction of petrol pumps for Indian Oil Corporation Ltd. - classified under the head Erection, Commissioning & Installation Service or under the head Works Contract Service? - Held that: - the learned Commissioner have erred in holding that service tax is payable inspite of goods/material being used in execution of the contract for Indian Oil, supplied by the assessee contractor and admittedly VAT works contract tax have been paid - the classification adopted in the impugned order Erection Commissioning and Installation Service is not tenable and palpably wrong - the service rendered by the appellant is classifiable under Works Contract Service as defined under Section 65 (105) (zzzza) - appeal allowed - decided in favor of appellant-assessee.
|