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2018 (4) TMI 906 - AT - Service TaxClassification of service - activities involved civil construction, site preparation, road work, pump installation, piping, soil work etc. for their petrol pump retail outlets - whether classifiable under Works Contract Service or under Erection, Commissioning or Installation service? - Held that: - M/s. HPCL deducted works contract tax (WCT) from the bills raised by the appellant. Since the activities undertaken by the appellant involves both the execution of the job and for supply of goods, the same appropriately falls under the taxable category of “Works Contract service”. Reliance placed in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT]. Appeal allowed - decided in favor of appellant.
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