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2017 (12) TMI 553 - AT - Service TaxErection, commissioning or installation service - Composite contract or otherwise - Held that: - the legal principal that composite works contract are liable to be taxed under Finance Act, 1994 only w.e.f. 01/06/2007 is a well settled - Hon’ble Supreme Court in Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] has held that the service tax liability will not arise prior to 01/06/2007. Composition scheme - Held that: - the value of free supply materials given by the clients are not to be considered to decide the eligibility of the appellant on such scheme. The scheme is eligible to the composite work contract subject to the conditions mentioned therein with reference to option and also non-availment of Cenvat credit etc. This can be verified and allowed to the appellant on satisfactory completion of the conditions. Appeal allowed by way of remand.
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