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2017 (12) TMI 1311 - AT - Service TaxWorks contract - Erection, Commissioning and Installation services - composite work order for constructing petrol pumps, road work, pump installations, piping, soil work, etc. - Non-payment of service tax - Held that: - the impugned order split up the single contract only based on the bill rates and the detailed invoices raised. Such bifurcation is not sustainable. The appellant carried out the composite work order though the bills are raised based on the completion of the work category-wise giving different account codes to various types of works. This by itself cannot be considered as different services provided to the clients. As such, the appellants shall be liable to service tax only under works contract service w.e.f. 1.6.2007. Abatement - Held that: - the same requires verification with supporting data to be submitted by the appellant - matter on remand. The appellants shall be liable to service tax under works contract service w.e.f. 1.6.2007. The quantification of their liability shall be determined by the Original Authority after examining the supporting documents - appeal allowed in part by way of remand.
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