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2018 (7) TMI 619 - AT - Service TaxClassification of Services - various types of work including erection, commissioning and installation of plant, machinery and equipments as well as construction of outlets for petrol pumps, commercial or industrial buildings and civil structures - classified under Works Contract Service or under the head Erection, Commissioning and Installation Services? - Held that:- The activity will be appropriately classifiable under Works Contracts Service included in the statute w.e.f. 01.06.2007 under the category of Section 65(105)(zzzza) of the Finance Act, 1994 - The apex court in the case of M/s Larsen & Toubro [2015 (8) TMI 749 - SUPREME COURT] has categorically held that for the period prior to introduction of WCS, i.e. 01.06.2007, the activity cannot be covered under any other category - there is no justification for demand of service tax prior to 01.06.2007. For the period from 01.06.2007, the appellant will be entitled to pay the service tax under the Works Contract Service - appellant claims that the service tax payable under the WCS has already been paid - matter requires reconsideration. Appeal allowed by way of remand.
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