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2018 (12) TMI 83 - AT - Service TaxScope of SCN - Demand under the head Construction of residential complex service and industrial construction service - service were of works contract in nature which finds no place in SCN - Held that:- The services provided by the appellant alongwith transfer of goods and merit of classification of the said service provided by the appellant under the category of “works contract service” as per the decision of the Hon’ble Apex Court in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] whereas the demand has been confirmed against the appellant under the category of “construction of residential complexes and commercial or industrial construction service”. The merit of classification of service rendered by the appellant is under the category of “works contract service” and no demand under the category of “works contract service” issued against the appellant. Therefore, the impugned order is not sustainable in the eyes of law. Appeal allowed - decided in favor of appellant.
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