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2018 (11) TMI 168 - AT - Service TaxClassification of services - construction of cottges and industrial buildings - Commercial or Industrial Construction Service or works contract service? - Held that:- The contracts which were awarded to the appellant herein with Andhra Pradesh Tourism Development Corporation Limited and the Ministry of Defence, categorically indicates that the said construction of cottages and industrial buildings were in fact works contract and there was element of supply of material and service. The issue is now squarely settled by the judgment of Hon’ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that Works contract were not chargeable to service tax prior to 1.6.2007. Appeal allowed - decided in favor of appellant.
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