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2009 (1) TMI 443 - AT - Service TaxWork Contract- the assessees are holders of service tax registration for providing three taxable services, viz. (i) storage and warehousing, (ii) port services, and (iii) consulting engineering services, filed a refund claim for ₹ 11,27,498 under the heading “Commissioning and Installation” for the months of September and October 2003 on the ground that lump sum turnkey works contract was entered into by them with M/s. Indian Oil Corporation Ltd., Gujarat Refinery, for constructing storage tank for offsite and utility for LAB project for lump sum contract for entire work of drawing, designing and procurement of materials and construction of storage tank, which could not be split into individual components for levy of service tax. The claim was rejected by the adjudicating authority by order, which was set aside by the Commissioner (Appeals). Hence this appeal by the Revenue. Held that- there is no direct decision in favour of the revenue for levy of service tax on service component of a work contract Prior to 1.6.2007. Thus it is against the revenue.
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