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2017 (12) TMI 1444 - HC - Service TaxLevy of service tax - construction contract executed on turnkey basis - indivisible contracts - Held that: - Upon appreciation of evidence, the tribunal has come to the conclusion that there is an indivisible contract. On the aspect as to whether Service Tax can be levied in respect of composite contract or indivisible contract, the Hon'ble Supreme Court in Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] has held that assessees are correct in their submission that a works contract is a separate species of contract distinct from contracts for services simpliciter recognized by the world of commerce and law as such, and has to be taxed separately as such. Upon consideration of the clauses in the contract, the tribunal has arrived at a categorical finding of fact that there is an indivisible contract. No concrete material, contra, is placed, before us for reversal of such finding. Decided against Revenue.
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