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2019 (1) TMI 1040 - AT - Service TaxLevy of Service tax - construction of mobile tower foundation - related civil works performed by the appellant - period from December 2004 to June 2007 - Held that:- For the period after 01.06.2007, the Chennai Bench of the CESTAT in the case of M/s. Real Value Promoters Pvt. Ltd. & Ors. Vs. Commissioner of G.S.T. & Central Excise, Chennai & Ors. [2018 (9) TMI 1149 - CESTAT CHENNAI] have extrapolated the ratio laid down by the Hon’ble Apex Court in M/s. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] and held that even after 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under CICS, etc. The impugned Order demanding the amount of tax liability under CICS for a composite contract will not survive - appeal allowed - decided in favor of appellant.
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