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2018 (12) TMI 75 - AT - Service TaxClassification of services - Works contract - Continuing contracts - Held that:- The activities undertaken by the appellant falls within the works contract service and liable to the benefit of Works Contract Act subsequent to 01.06.2007 in view of the decision of the Hon’ble Supreme Court in case of Commr. Of Central Excise & Customs, Kerala vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. Extended period of limitation - Held that:- It is on record that for the previous period department had been issuing the show cause notice which was subject matter of appeal before this Tribunal - the department is precluded from invoking the extended period for raising of the demand in view of the decision in the case of Ramdev Blocks vs. Commissioner of Central Excise [2016 (12) TMI 81 - CESTAT MUMBAI] - the entire demand is time barred. Appeal allowed - decided in favor of appellant.
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