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2018 (3) TMI 554 - AT - Service TaxErection and commissioning services - Revenue entertained a view that erection commissioning of work undertaken by the respondent is liable to be taxed as a service contract and accordingly proceedings were initiated against the respondents - Held that: - What is important is to see whether the respondent is acting in the ambit of overall composite works contract. In the present case, we are in agreement with the findings of the impugned order that these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection commissioning service - appeal dismissed - decided against Revenue.
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