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2019 (2) TMI 140 - AT - Service TaxConstruction of Complex services - period 2005-06 to 2008-09 - demand of service tax - Held that:- Undisputedly the contracts / works contract accepted by the appellants during the disputed period are of composite contracts involving both sides of materials and services. The Hon’ble Apex court in the case of Larsen and Toubro [2015 (8) TMI 749 - SUPREME COURT] has held that prior to 1/6/2007 such composite contracts cannot be subject to levy of service tax. After the said period, the tribunal in the case of Real Value promoters pvt Ltd [2018 (9) TMI 1149 - CESTAT CHENNAI] has held that the demand of service tax for composite contracts after 1/6/2007 can be only under works contract services, and cannot be demanded under CICS/ccs etc. Demand do not sustain - appeal allowed - decided in favor of appellant.
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