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2017 (5) TMI 187 - AT - Service TaxClassification of service - construction activities - classified under the category of Works contract service under the categories of Commercial or Industrial Construction Service/Residential Complex Services - Held that: - The contracts executed by the respondent were involving supply of materials subjected to sales tax liability. The Original Authority held, on perusal of the contract agreements, that all are contracts with materials. In such factual background there can be no service tax liability on these contracts for the period prior to 1.6.2007 - issue of classification of services rendered by the respondent under construction services or under finishing services is no more relevant - appeal dismissed - decided against Revenue.
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