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2019 (5) TMI 151 - AT - Service TaxClassification of service - composite works contract for construction of houses for Tsunami affected victims - Works Contract service or construction of residential complex service? - HELD THAT:- It is very clear that the contracts were in the nature of works contracts that involved both supply of material and labour. Even if the SCN has considered only the services rendered by the appellant, the entire service is only composite works contract. This being so, notwithstanding the protestations of the Ld. AR, the ratio of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] will be applicable on all fours to this issue. The demand of tax under construction of complex service cannot then sustain and will require to be set aside - appeal allowed - decided in favor of appellant.
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