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2018 (5) TMI 833 - AT - Service TaxClassification of services - services were provided under the works contract to Delhi Metro Rail Corporation (DMRC) as a main contractor or as a sub-contractor of M/s IDEB - whether classified under Commercial and Industrial Construction Service or not? - Held that: - the Tribunal in the case of AFCONS Infrastructure Limited vs CCE, Mumbai-II [2013 (8) TMI 530 - CESTAT MUMBAI] has held that the construction for DMRC are not liable to service tax under CICS as DMRC was covered in the exclusionary clause of Section 65(25b) of the Finance Act, 1994. The services rendered to DMRC would be covered in the exclusionary clause of WCS under Section 65(105)(zzzza) - appeal allowed - decided in favor of appellant.
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