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 1238 - AT - Service TaxComposite works contract - abatement under N/N. 15/2004-ST dt. 10.06.2004 - Revenue entertained a view that such abatement is not available to completion and finishing services - period involved is July 2005 to September 2006 - Held that: - The admitted fact is that work orders are for execution of composite works contract involving supply of materials involving payment of VAT and provision of labour. As such, these contracts cannot be subjected to tax liability prior to 1.6.2007 as held by the Apex Court in the case of L & T Ltd. [2015 (8) TMI 749 - SUPREME COURT] - As such, the whole demand in the present proceedings are not legally sustainable - appeal allowed - decided in favor of appellant.
|