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2018 (9) TMI 1364 - AT - Service TaxClassification of Services - whether the services would fall under Commercial & Industrial Construction Service or under Works Contract Services? - Held that:- The Tribunal in the case of Gambhir Construction Company [2017 (6) TMI 1107 - CESTAT ALLAHABAD] has observed that inasmuch as in the show cause notice, there was no proposal to confirm the demand under the category of “Works Contract” for the period 01/06/2007 onwards, the demand cannot be confirmed under the said category - demand set aside. Demand for the period prior to 01/06/2007 under Commercial & Industrial Construction Service - Held that:- Hon’ble Supreme Court decision in the case of CCE & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], laying down that prior to 01/06/2007, the services cannot be held to be taxable under the category of ‘Commercial & Industrial Construction Service’ - demand set aside. Appeals disposed off.
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