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2023 (11) TMI 98 - AT - Service TaxLevy of service tax alongwith interest and penalty - Works Contract Service - providing Erection, Commissioning or Installation Services to M/s BPCL at the pumping station, Gujari - HELD THAT:- On going through the special conditions of the Tender, it is clear that the bidder shall execute all the civil and electrical work of supply of all material; no separate amount to be paid for the service rendered is indicated; therefore, the work executed by the appellants fairly fall under the category of Works Contract Service, which is not taxable before 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] - the Department does not dispute the fact that the contract is of composite nature. Once the demand is held to be not sustainable, the question of interest and penalty does not arise. Appeal allowed.
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