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2024 (1) TMI 1160 - AT - Service TaxErection, Commissioning and Installation service - whether the demand raised for the period earlier to 01.06.2007 and sustained in the impugned order is justified? - period from July 2003 to April 2006 - HELD THAT:- The Show Cause Notice, which is the starting point, clearly reveals that the period was from July 2003 to April 2006. At paragraph 3 of the Show Cause Notice, the issuing authority has worked out the total Service Tax after allowing abatement of 67% at Rs.3,98,763/-, which was proposed to be demanded and thereafter, vide Order-in-Original No. 95/2010 dated 31.12.2010, came to be confirmed. It is clear that the Revenue has accepted that the service carried out by the appellant was in terms of the works contract and admittedly, the period is also prior to 01.06.2007 and hence, it is agreed that the issue involved in the above case is no more res integra as the same stands covered in favour of the taxpayer by the above ruling of the Hon’ble Apex Court in COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT]. There are no merit in the demand raised and upheld in the impugned order - appeal allowed.
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