Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2017 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 522 - HC - Service TaxRefund claim - works contract - Section 11B of the Central Excise Act, 1944 - Held that: - reliance placed in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT], where it was held that “works contract” cannot be vivisected into various components. It cannot be taxed under different Acts - The work contract service involved in the present case, the Erection, Commissioning and Installation, would not be leviable to service tax as demand was made prior to 1 June 2007. Hence, the Appeal deserves to be allowed - decided in favor of appellant.
|