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2017 (6) TMI 946 - AT - Service TaxClassification of services - whether works contract services or maintenance and repair services? - period prior to 1st June 2007 - Held that: - it is evident that the said deemed supply of materials in the execution of the works of contract has also been subjected to payment of sales tax/VAT. In this view of the matter, the work prior to 1st June, 2007 is also classifiable under the classification works contract as defined under Section 65(105) (zzm) of the FA - Diesel Locomotive Works Varanasi being a manufacturing facility of the railways or Indian Railway is also includable in the definition of railway as per definition hereinabove. Accordingly, the work done by the appellant for DLW is exempt under the definition of works contract under the FA - demand set aside - appeal allowed - decided in favor of appellant.
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