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2017 (9) TMI 94 - AT - Service TaxWorks contract service - composite contracts - natural justice - Held that: - Undoubtedly ‘commercial or industrial construction service’ and ‘erection, commissioning or installation service’ are amenable to coverage within the definition of ‘works contract service’ if goods are sold along with the providing of service. To the extent that the said contracts are composite, tax liability would arise only after 1st June 2007 and prior to that even if these services existed prior to that date - It would appear that the appellant has not been able to substantiate that the consideration was not limited to the service itself. In view of the strenuous argument put forth before all authorities, it would be inequitable if an opportunity to produce such evidence is not afforded to appellant. It is necessary that each of contracts be scrutinized to ascertain if they are composite or otherwise for application of the tax levy - appeal allowed by way of remand.
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