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2018 (4) TMI 1326 - AT - Service TaxWorks contract service - abatement - Held that: - the appellant-assessee is provider of ‘works contract service’ but, during the relevant period, had been discharging the tax liability on the service component of ‘commercial and industrial construction service’ - The issue of composite contracts has since been settled by the Hon’ble Supreme Court in Commissioner of Central Excise, Kerala V. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. The appellant is also entitled to the benefit of the Works Contract Service (Composite Scheme for Payment of Service Tax Rules), 2007. Liability of appellant needs to be ascertained - appeal allowed by way of remand.
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