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2018 (11) TMI 84 - CESTAT HYDERABADLevy of Service tax - Composite Works Contract Service - abatement - period prior to 01.06.2007 - Held that:- As far as the period prior to 01.06.2007 is concerned, the Hon’ble Supreme Court in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] has held that prior to 01.06.2007, where after Finance Act, 2007 expressly made such contracts liable to service tax, there was no charging section specifically levying service tax only on works contracts - for the period prior to 01.06.2007, no service tax was payable by the appellant - deman dset aside. Period post 01.06.2007 - Held that:- The tax demand is upheld along with interest and it has been paid as per the composition scheme before the issue of show cause notice - Section 73 (3) applies in this case and penalties set aside - demand of tax with interest upheld. Appeal allowed in part.
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