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2018 (3) TMI 417 - AT - Service TaxClassification of services - Works Contract Services or Erection, Commissioning or Installation Services - benefit of abatement under N/N. 01/2006 ST dated 01/03/2006 - Held that: - The activity carried out by the appellant is in the nature of Erection, Commissioning or Installation and for the disputed period i.e. 2008-09 to 2009-10, the activity will also be covered under the category of Works Contract Service (WCS) which was introduced in the statute w.e.f. 01/06/2007. Reliance placed in the case of ABL Infrastructure Pvt. Ltd. V/s CCE, Nashik [2015 (2) TMI 801 - CESTAT MUMBAI] in which the Tribunal has held that the assessee will be entitled to the benefit of the Composition Scheme even if the option, there or, is exercised at a later date. The matter remanded to the Adjudicating Authority for deciding the issue de novo after extending the benefit of the Works Contract Composition Scheme and requantify the Service Tax payable thereon - appeal allowed by way of remand.
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