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2018 (9) TMI 33 - AT - Service TaxWorks Contract Service - Construction of Residential Complex Service - appellant contended that w.e.f. 01.06.2007, they registered themselves under “Works Contract Service” and paid service tax on the said service under works contract service - Held that:- The issue is covered by the decision in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], where it was held that such activities were covered w.e.f. 01.06.2007 under works contract service and for the earlier period the same activities which were covered by works contract service did not attract any service tax - appeal allowed - decided in favor of appellant.
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