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2017 (9) TMI 1379 - AT - Service TaxErection, Commissioning and Installation Services - It appeared that the work entrusted and executed involved complete supply of required materials and carrying out the installation of materials, testing and commissioning - Held that: - it clearly emerges that even the department has considered the activity carried out by the respondents as being in the nature of "Works Contract" - the Hon'ble Apex Court Commissioner of Central Excise & Customs, Kerala Vs Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] has clarified that such services which are in the nature of Works Contract carried out, as is the case here, cannot be exigible to tax till such service was brought under the tax net with effect from 01.07.2006 - appeal dismissed - decided against Revenue.
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