Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 2095 - CESTAT MUMBAI

2015 (10) TMI 2095 - CESTAT MUMBAI - TMI - Classification of service - Design, engineering, procurement, construction and commissioning of two storage tanks and re-classification of LNG - Revenue contended that services would fall in category of Consulting Engineers Services - Appellant contended that entire service was undertaken prior to 1.06.2007; services do not fall in any other category except works contract - Held That:- In light of the case of Hon'ble Apex Court Larsen and Toubro [2015 ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

th sides and perused the records. 3. On perusal of the records we find that the appellant herein was executing a turnkey project as per an agreement entered with Petronet LNG Ltd. for providing the design, engineering, procurement, construction and commissioning of two storage tanks and re-classification of LNG at Dahej, Gujarat. The lower authority was of the view that these services would fall under the category of Consulting Engineers Services but the appellant has discharged the service tax .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

came into effect from 01.06.2007, for which the appellant pressing home with the ratio of the judgement of the Hon ble Apex Court in the case of Larsen and Toubro 2015-TIOL-187-SC-ST. We find it so. We reproduce the relevant paragraphs i.e 24 and 29. 24. A close look at the Finance Act, 1994 would show that the five taxable services referred to in the charging Section 65(105) would refer only to service contracts simpliciter and not to composite works contracts. This is clear from the very lang .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version