Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 503 - AT - Service TaxComposite works contract - Commercial and Industrial Construction Services - site formation and clearance, excavation, earth moving and demolition service - period 10.09.2004 to 31.03.2007 and 16.06.2005 to 31.03.2007 - demand of service tax with interest and penalty - Held that:- In respect of the work categorized as “site formation and clearance, excavation, earth moving and demolition services”. The appellants have produced a certification from VAT Authority in Annexure-D and VAT was charged accordingly on the taxable turn over, taxable sales and taxable sales of capital goods. The work undertaken by the appellants is a composite contract - as the works undertaken are composite contracts the ratio of the decision in the case of L&T [2015 (8) TMI 749 - SUPREME COURT] is squarely applicable and the demands for the period before 01.06.2007 are not sustainable. Appeal allowed - decided in favor of appellant.
|