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2019 (2) TMI 481 - AT - Service TaxClassification of services - amount received as consideration - site formation and clearance, excavation and earth moving and demolition services or not - N/N. 17/2005-ST dated 07.06.2005 - Held that:- The said contract is for supply and installation of reinforced cement concrete and various other embankment work which includes supply of material. It is seen from agreement that Respondent has agreed to supply materials like pipes, concreting items like cement, coarse aggregates, fine aggregates, etc. The respondent/assessee and M/s RIL has considered this as a works contract and RIL has deducted an amount as TDS towards VAT on composition scheme as required under APVAT Act, 2005. Since the contract entered by the respondent with RIL indicates it as works contract, the question of charging service tax on the amount received as and fall under site formation services would not arise - appeal dismissed - decided against Revenue.
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