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2019 (7) TMI 575 - AT - Service TaxCommercial and Residential Construction service - liability of service tax - HELD THAT:- Hon’ble Apex Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] has settled the issue regarding the Works Contract which includes supply of material and labour for construction and the same is taxable only from 01.06.2007 - Further, even for the period after 01.06.2007, various decisions of the Tribunal have consistently held that composite contracts or works contracts even after 01.06.2007 cannot be taxed under “Construction of Complex Services” under section 65 (105)(zzzh) of the Finance Act, 1992. Appeal allowed - decided in favor of appellant.
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