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2018 (2) TMI 80 - AT - Service TaxCommercial or Industrial Construction Service - completion and finishing services - period June 2005 to March 2008 - Held that: - Hon'ble Supreme Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] held that the appellants will not be liable to pay service tax prior to 1.6.2007 - For the period from 31.6.2007 to 31.3.2008, considering the services as works contract service, they would be eligible for composition scheme. The tax liability, after application of composition scheme, has already been discharged by the appellant. Hence there is no further liability that is required to be paid by the appellant. For this reason, there shall be no further tax liability beyond the amount already paid by the appellant - there is no cause for imposition for penalty for which reason the penalty imposed under section 78 is set aside. Appeal allowed in part.
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