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2019 (3) TMI 955 - AT - Service TaxValuation - Commercial or Industrial Construction Service - inclusion of free supplies in assessable value - composite contracts - demand is for the period from 2005-06 to 2009-10 - Held that:- Though the appellants have received free supplies of cement and steel from the customers, the use of other materials by the appellants for execution of the Works Contract would make it a composite contract, which involves both supplies of materials and rendering of services. The decision of M/s. Larsen & Touboro Ltd., [2015 (8) TMI 749 - SUPREME COURT] will be applicable for the period prior to 01.06.2007 and, therefore, the demand prior to 01.06.2007 cannot sustain - the decision in the case of M/s. Real Value Promoters Pvt. Ltd., [2018 (9) TMI 1149 - CESTAT CHENNAI] would be applicable for the period after 01.06.2007 for the reason the Tribunal has held that the demand under CICS cannot sustain in contracts of composite nature. Appeal allowed - decided in favor of appellant.
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