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2019 (9) TMI 1107 - AT - Service TaxWorks contract service - Site Formation and Clearance, Excavation, Earthmoving and Demolition Service - execution of Works Contract with M/s Power Grid Corporation of India Ltd. for setting up of 400/220 KV Sub-Stations - period May 2006 to September 2007 - extended period of limitation - HELD THAT:- The substantial portion of the payment goes towards Earth work in filling with borrowed Earth. As the contract contemplates various items of works along with the cost of material involved. The appellants placed on record proof of payment of VAT on the subject contract under Kerala VAT which recognises the contract to be Works Contract - Therefore, in view of the Hon’ble Supreme Court’s decision in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] the contract is to bee seen as a non-viviceptable contract and therefore, it is not chargeable to Service Tax before 01.06.2007. Thus, the contract being indivisible, no Service Tax can be levied upon the appellants before 01.06.2007. Time limitation - HELD THAT:- As we find that the appellant has a strong case on merits, we are not going into the issue of limitation. Appeal allowed - decided in favor of appellant.
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