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2019 (2) TMI 475 - AT - Service TaxCommercial or Industrial Construction services - period September, 2004 to December, 2005 - Held that:- There being no dispute as to the fact that all the contracts were composite contracts for supply of materials and services, we hold that law laid down by the Apex Court in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] would apply directly in the case in hand and accordingly, the demands confirmed under CICS are liable to be set aside - demand set aside. Erection, Commissioning and Installation services - demands have been raised on the ground that appellant herein has entered into contracts for erection of towers - Held that:- Similar issue came up before the Bench in the case of Neo Structo Construction Ltd [2010 (3) TMI 252 - CESTAT, AHMEDABAD] - After analysing the definition of Erection, Commissioning and Installation services, pre and post 01.05.2006, and also considering the Board’s Circular No. 334/4/2006-TRU dated 28.02.2006, the Bench held that erection of fabricated and prefabricated structure will be covered under the heading of ECIS only after 01.05.2006. The said ratio is directly applicable in the case in hand as the period involved in this case is prior to 01.05.2006. Accordingly, there cannot be any demand on the appellant under ECIS. The demands confirmed by the impugned order set aside - appeal allowed.
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