Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 894 - AT - Service TaxLevy of service tax - Commercial Construction Services - composite contract - appellant provided services without taking any ST registration number, nor filed ST-3 returns as prescribed under the Finance Act, 2004 - prior to 01.06.2007 - HELD THAT:- After considering the submissions of both the parties and perusal of material on record, it is found that the period involved in both the appeals is prior to 01.06.2007 and the service tax has been confirmed under Commercial Construction Services whereas both the Revenue authorities have admitted that it was works contract service which involves construction activity and supply of material, thus, making the contracts as composite contract - this issue has been settled 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 it has been categorically held by the Hon’ble Apex Court that composite contract were not taxable under service tax prior to 01.06.2007. In the present case, it was a composite contract involving service and material and therefore, could not have been taxed before 01.06.2007 i.e. before enactment of works contracts service. The impugned order is not sustainable in law and therefore set aside - appeal allowed.
|