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2016 (10) TMI 772 - AT - Service TaxTaxability - composite services - classification of services - job of transportation of storage tank and other material, loading and unloading work, excavation of earth and other hard rocks and civil work of excavation brick masonry, etc. and installation of tanks and mono pumps etc. - classified under the head erection, commissioning and installation services falling u/s 65 (39a) or under the head of Works contract service? - Held that: - The classification of the composite services which involve supply of goods as well as rendering of services has been decided by the Apex Court in the case of Commissioner of Central Excise, Kerala vs Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. It was held that any contract which is of composite nature involving supply of goods and rendering of services, has to be necessarily classified under work contract with effect from 1.6.2007 the date on which the work contract service was introduced in the statute. The Apex Court further held that for the period prior to this date, such composite contract cannot be charged to service tax under any other services also. The right classification for the services rendered would be work contract services with effect from 1.6.2007. Consequently for the period upto 31.5.07, no demand of service tax survives in the present case. For the period with effect from 1.6.2007 services will be classifiable under works contract services - appeal disposed off - matter remanded to the original adjudicating authority to re-decide the matter in the light of the nature of service and the pronouncement of law by Apex Court in the Larsen and Toubro case.
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