Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1555 - AT - Service TaxClassification of services - Consulting engineer service or works contract service - C.B.E.C. Circular No.58/7/2003-S.T. dt. 20.05.2003 - Held that: - On perusal of this circular, it is seen that the said circular pertains to using a wrong Accounting Code for payment of Service Tax clarification. Since the dispute does not pertain to wrong Accounting Code, the circular is not applicable - in this case nature of contract is admittedly a works contract as is evident from the nature of the contract enclosed with the show cause notice and as has been mentioned in the appeal in the statement of facts. However, where service component is not separately mentioned, the composite works contract cannot be divisible prior to 01.06.2007. Scope of SCN - the allegation in the show cause notice is to classify the impugned service as ‘Consulting Engineer Service’ - Held that: - the contract in this case is a works contract and hence the service provided is works contract service. On that ground too, the show cause notice is not sustainable. Time limitation - Held that: - the issue of indivisibility of the works contract prior to 01.06.2007 involved question of interpretation of law - extended period not invoked. Appeal dismissed - decided against Revenue.
|