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2018 (2) TMI 837 - AT - Service TaxWorks Contract Service - composite contract - erection, commissioning or installation service - Held that: - the type of services rendered by the appellant has been clearly brought out by the adjudicating authority. He has recorded the finding that the services are in the nature of composite contracts which involve supply of material and rendering of services. Such contracts are rightly classifiable under works contract services which was included in the statute from 1.6.2007 - Hon’ble Supreme Court in the case of L & T Ltd. [2015 (8) TMI 749 (SC)] has held that composite work contract will be leviable to service tax only from the date of introduction of such services i.e. 1.6.2007 when Section 65 (105)(zzzza) was introduced. Appeal dismissed - decided against Revenue.
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