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2018 (8) TMI 901 - AT - Service TaxLevy of Service Tax - painting charges - Works Contract - case of appellant is that they are paying work contract tax to the state government; hence, the same activity cannot be subjected to another tax, namely, service tax - Held that:- The Ld. Commissioner (Appeals) has taken the view that mere payment of work contract tax by itself will not lead to exemption from service tax. Further, it is not disputed that the said activity was in the nature of the work contract. The Ld. Commissioner (Appeals) did not have the benefit of the judgment of Hon’ble Supreme Court in the case of CCE, Kerala vs. Larsen and Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] while analyzing the issues in the impugned order. It would therefore be appropriate to set aside the order and to remand back the matter to the first appellate authority for fresh determination in the light of the judgment of Hon’ble Supreme Court in the case of CCE, Kerala vs. Larsen and Toubro Ltd. - Appeal allowed by way of remand.
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