Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 845 - AT - Service TaxErection, commissioning or installation service - contract for design, manufacture, supply, installation, testing and commissioning of “trade control and signalling and telecommunication system” to a consortium, comprising of Siemens AG transportation Systems, Germany and the Indian Company, namely, Siemens Ltd. - Held that: - the contract awarded by the appellant is composite contract, involving both supply of material and for execution of the assigned job. Thus, as per the judgement of Hon’ble Supreme Court, in the case of Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT], such activities should be taxable under the category of works contract service. Since, such service was brought into the tax net w.e.f. 01.06.2007, the appellant cannot be taxed under any other category of service prior to such date - Since the appellant admittedly provide works contract service and the definition of works contract service specifically excludes railway from its purview for levy of Service Tax, the activities provided pursuant to the contract even after 01.06.2007 cannot be taxed under the work contract service. Appeal allowed - decided in favor of appellant.
|