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2017 (9) TMI 792 - AT - Service TaxClassification of services - Works Contract Service - composition scheme - whether the service provided during the period 01.04.2005 to 31.10.2008 would fall under the category of Erection, Commissioning and Installation Services or under Commercial or Industrial Construction Service? - Held that: - The Hon’ble Supreme Court of India in case of Commissioner of C.Ex. & Cus. Kerala Vs Larsen & Toubro Ltd, [2015 (8) TMI 749 - SUPREME COURT] has categorically held that services which involve rendering of service as well as supply of material involved in such work were to be classified only under the ‘works contract service’ w.e.f. 01.06.2007 when such services were included in the statute. It has further been hold that by the Apex Court that such services cannot be classified under any other category prior to 01.06.2007. The demand for the period upto 31.05.2007 set aside and the demand amounting to ₹ 3,17,863/- for the period from 01.06.2007 upheld - appellant will also be liable to pay interest in terms of Section 75 - penalties set aside - appeal allowed - decided partly in favor of appellant.
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