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2020 (4) TMI 147 - AT - Service TaxChange in classification of service - Construction of Complex Service to Works Contract Composition Scheme - Revenue dispute tax paid under Composition Scheme, on the ground that as the appellant was paying Service Tax on the same work prior to 01.06.2007 under the Head ‘Construction of Complex Service’ and hence, they cannot change their classification w.e.f. 1st June, 2007 - HELD THAT:- Reliance placed in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT] where it was held that that in case of composite contract, the classification will be only under the head – Works Contract Service. The impugned order against the appellant demanding Service Tax short-paid stands set aside - Appeal allowed - decided in favor of appellant.
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