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2024 (1) TMI 301 - AT - Service TaxLevy of Service Tax - Commercial or Industrial Construction Service - supply of materials like cement, sand, jally, bricks etc., and free supply of materials like ready-mix concrete (RMC) and steel required for the construction of hotels entrusted by M/s. Motels & Infrastructure India Pvt. Ltd. - HELD THAT:- The Works Contract Service became taxable w.e.f. 01.06.2007 as held by the Hon’ble Supreme Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] and in the said case, it has been held that prior to 01.06.2007, works contract service cannot be subjected to service tax levy by vivisecting the composite service contract, which includes both goods and service. The said judgment has been followed by the Hon’ble Supreme Court in the case of Total Environment Building Systems (P) Ltd. Vs. Deputy Commissioner of Commercial Taxes [2022 (8) TMI 168 - SUPREME COURT]. The impugned order is upheld to the extent of confirmation of demand of Rs.1,15,651/- with interest under ‘Consulting Engineer Service’ and modified by setting aside the demand of Rs.15,00,040/- confirmed against ‘Commercial or Industrial Construction Service’ which in fact is ‘Works Contract Service’. Appeal is partly allowed
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