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2017 (11) TMI 1334 - AT - Service TaxComposite Works Contract - case of Revenue is that the nature of contract has to be examined for a specific determination whether they are really falling under composite works contract - tax liability post 01/06/2007 under works contract service, eligibility of the appellant/assessee to pay tax after availing the composition scheme is under dispute - Held that: - the facts in respect of each one of the contracts now under contest requires verification with original documents - matter on remand for tax liability to be requantified for the period after 01/06/2007 on satisfactory verification of the documents regarding the claim of the appellant /assessee on classification of services under works contract service and with reference to eligibility of the appellant/assessee to pay service tax after availing the concessional rate under composition scheme for works contract service - appeal allowed by way of remand.
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