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C.C.E. Indore Versus. M/s Microtech Engg.

2016 (10) TMI 579 - CESTAT NEW DELHI

Levy of service tax prior to 01.06.2007 - works contract - management, maintenance or repair service - erection, and commissioning or installation services - services under the works contract was introduced w.e.f. 01.06.2007 - whether denial of deman .....

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ervices falling under the category of works contract cannot be taxed prior to 01.06.2007. - Demand of service tax not sustainable - appeal rejected - decided against Revenue. - Appeal No. ST/486/2010-CU(DB) - ORDER NO. ST/A/53639/2016-CU(DB) - Da .....

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sioner (A), revenue has preferred the present appeal. 2. We have heard Shri Ranjan Khanna, DR for the Applicants and Shri S.K. Pahwa, Advocate for the Respondent. 3. For the better appreciation of the reasons adopted by the Commissioner (A) for allow .....

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goods in providing the service and the same are under a contract which involves transfer of property in execution of such contract and thus clearly taxable in the category of work contract service with effect from 01.06.2007. The work done by the app .....

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other certificates enclosed by the appellant. In the light of these facts the services of appellant without any doubt comes under the ambit of work contract service which has been brought in service tax net w.e.f. 01.06.2007. Therefore, the demand of .....

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