Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1672 - AT - Service TaxClassification of services - construction work - composite works contract - whether appellant’s case is covered under the category of works contract services or CICS? - refund claim - Held that:- There is no dispute as to the fact that for the period September, 2004 to July, 2006, appellant had executed project of Madikheda Hydel project for the Government of Madhya Pradesh. It is also undisputed these projects were executed under composite contract, which has been always claimed by the appellant. The issue is no more res integra, the Apex Court in the case of Larsen & Toubro Ltd., [2015 (8) TMI 749 - SUPREME COURT] was considering a similar issue, as to whether Revenue Authorities can vivisect a composite contract and levy tax under other various services head prior to 01.06.2006 or otherwise, where it was held that any charge to tax under the five heads in Section 65(105) would only be of service contracts simpliciter and not composite indivisible works contracts. Appeal dismissed - decided against appellant.
|