Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1371 - CESTAT ALLAHABADClassification of Services - services of painting the outer wall on newly constructed buildings - whether classifiable under Maintenance and Repair Services or under Works Contract Services? - extended period of limitation. Held that:- With the introduction of “Works Contract” category of service w.e.f. 01.06.2007, the appellant had started discharging its service tax liability under the said category - Hon’ble Supreme Court decision in the case of Commissioner of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], held that the assessee cannot be held liable to pay service tax under a different category prior to 01.07.2007, if the service falls under “Works Contract”. Extended period of Limitation - Held that:- The entire facts were revealed to the Revenue and were in their knowledge in which cases the extended period of limitation cannot be invoked against the assessee. Demand set aside both on merits as well as on limitation.
|