Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 519 - AT - Service TaxLevy of service tax - works contract service - Commercial and Industrial Construction Services - list of constructions undertaken - annual income derived from the financial year 2004-05 to 2007-08 - extended period of limitation - HELD THAT:- The activity undertaken by the appellant is a service along with supply of material. The merit classification of the service is as “Works Contract Service”, which is taxable from 01.06.2007 as held by the decision of the 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], wherein the Hon’ble Apex Court held that Works contract were not chargeable to service tax prior to 1.6.2007. As the activity undertaken by the appellant is under “Works Contract Service”, no demand has been made by the appellant under the category of “Commercial and Industrial Construction Services”. The impugned demand confirmed against the appellant set aside - appeal allowed.
|