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2018 (5) TMI 1122 - AT - Service TaxClassification of services - construction of petrol pumps for ‘Indian Oil Corporation Ltd. - whether the service rendered by the appellant is classifiable under the Head ‘Works Contract’ or ‘Erection Commissioning & Installation Service? - Held that: - Commissioner (appeals) have erred in holding that Service Tax is payable under the head ECIS in spite of taking notice that goods/materials have been used in the execution of the construction contracts for petrol pumps for Indian Oil Corporation Ltd. - the appellant paid VAT on the material component utilised in such works contract. Accordingly, the work done by the appellant for Indian Oil Corporation Ltd. will be classifiable under the Heading Works Contract - appeal allowed - decided in favor of appellant.
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