Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 832 - AT - Service TaxTaxability - erection of plant and machinery - services received from a foreign service provider - clause 39 read with clause Section 65 of the finance Act, 1994 w.e.f. 01-07-2003 - Section 66A of the Act read with Rule 2(d)(iv) of the Service Tax Rules, 1994 w.e.f. 18-04-2006 - the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] referred - Held that: - there is an EPC contract with an element of turnkey project which is not covered under taxable service prior of 01-06-2007. Since the same is covered in Works Contract Service (WCS). It is seen from para 12 of the Order-in-Original that the gross amounts totalling ₹ 44,98,87,883/- received vide Bill dates 20-07-2006, 21-07-2006, 25-07-2006, 23-08-2006 and 13-10-2006. Thus all the payments been received before the introduction of WCS w.e.f. 01-06-2007. This being the case, the judgment of Hon'ble Apex court in Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others will apply to the facts and circumstance so of the case and service tax cannot be levied to such contracts executed prior to 01-06-2007 - erection of plant and machinery not taxable - appeal allowed - decided in favor of appellant.
|