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2019 (2) TMI 13 - AT - Service TaxCommercial or Industrial Construction Service - agreements for construction of buildings - period involved is from 2005 to 2008 - Held that:- Undisputedly, the works executed or the contracts entered are of composite in nature as it involves supply of materials as well as element of services - The Hon'ble apex court in the case of M/s. Larsen & Touboro Ltd., [2015 (8) TMI 749 - SUPREME COURT] has held that such contracts which are composite in nature are not leviable to service tax prior to 01.06.2007 - the demand prior to 01.06.2007 cannot sustain and requires to be set aside. Part of the demand falls after 01.06.2007 - Construction of Complex Service - Held that:- The Tribunal in the case of M/s. Real Value Promoters Pvt Ltd., [2018 (9) TMI 1149 - CESTAT CHENNAI] had discussed in detail the leviability of service tax on composite contracts under the category of CCS/CICS/ECIS for the period after 01.06.2007. The Tribunal therein had observed that after 01.06.2007, the demand for such composite contracts can attract the levy of service tax under the category of Works Contract Services only - demand do not sustain. The demand prior to 01.06.2007 or after cannot sustain - appeal allowed - decided in favor of appellant.
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