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2023 (11) TMI 683 - CESTAT NEW DELHILevy of Service Tax - Erection, Commissioning or Installation services - Appellant engaged as a sub-contractor by M/s Simplex Infrastructure [Main contractor] which had been awarded a contract for construction of New International Terminal building complex at Jaipur Airport - HELD THAT:- The reasoning given by the Commissioner (Appeals) that the services rendered by the appellant would not fall under works contract service for the reason that the appellant had not discharged the VAT liability on the transfer of goods involved in the execution of the contract is not correct. Classification of a service would depend upon the nature of service provided and not on whether VAT had been discharged on the goods portion of the contract. Such being the position, the order dated 27.03.2018 passed by the Commissioner (Appeals) deserves to be set aside and is set aside - Appeal allowed.
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