Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 117 - AT - Service TaxNon-payment of service tax - works contract service - construction services and construction of residential complex services provided during the period 10.09.2004 to 31.03.2008 without obtaining service tax registration - HELD THAT:- The appellant has provided the above services along with materials and on material part, they have paid the VAT to the State Government. The said fact is not in dispute at all. Therefore, the merit classification of the service rendered by the appellant is “works contract service” which came into service tax net w.e.f. 01.06.2007 as held by 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 has observed Works contract were not chargeable to service tax prior to 1.6.2007. Further, the fact is noted that w.e.f. 01.06.2007 onwards also, no demand has been raised against the appellant under “works contract service”. In that circumstances, for the period post 01.06.2007 also, the appellant is not liable to pay service tax under the category of construction of commercial and residential services or construction of residential complex services. There are no merit in the impugned order and the same is set aside - appeal allowed.
|