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Commissioner of Service Tax, New Delhi Versus Himachal Futuristic Communication Ltd.

2016 (3) TMI 783 - CESTAT NEW DELHI

Liability of Service tax prior to 1.6.2007 - Works Contract - Held that:- it is now settled by the Supreme Court in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] that .....

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s by the service recipient abatement under Notification like 15/2004-ST is admissible even if the value of such goods is not included in the assessable value. Therefore, no service tax is leviable. - Service Tax Appeal No.467/2012 with Misc Applicati .....

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Revenue's appeal is against the order-in-original dated 30.11.2011. Revenue has contended that primary adjudicating authority dropped the demand under erection, commissioning or installation service by holding that service was rendered under com .....

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es made by service recipient was not sustainable. But that is not the correct position in law because value of service in the composite contract was clearly identifiable. During the hearing, the ld. A.R. for Revenue fairly conceded that the denial of .....

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. for appellant/Revenue however contended that some of the contracts were pure sweat contracts involving no supply of goods and therefore the service tax would be leviable under ECIS. 2. Ld. Advocate for the respondent contended that all the contract .....

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ered the submissions of both sides. It is now settled by the Supreme Court in the case of Larsen & Toubro Ltd. - 2015-TIOL-187-SC-ST that works contract was not liable to service tax prior to 1.6.2007. It is also settled by the CESTAT judgment in .....

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