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Commissioner of Service Tax Delhi Versus Mohan Enterprises

2018 (2) TMI 837 - CESTAT NEW DELHI

Works Contract Service - composite contract - erection, commissioning or installation service - Held that: - the type of services rendered by the appellant has been clearly brought out by the adjudicating authority. He has recorded the finding that t .....

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ourt in the case of L & T Ltd. [2015 (8) TMI 749 (SC)] has held that composite work contract will be leviable to service tax only from the date of introduction of such services i.e. 1.6.2007 when Section 65 (105)(zzzza) was introduced. - Appeal d .....

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g, Advocate for the Respondent ORDER Per: V. Padmanabhan The present appeal is filed against the Order-in-Original No.22/2013 dated 27.6.2013. 2. The dispute raised by the department is pertaining to the nature of services which were provided to the .....

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ct service and prior to that under erection, commissioning or installation service. 3. The department demanded the service tax in the show cause notice for the period from 2006-2007 up to 2010/-2011. Vide the impugned order, the adjudicating authorit .....

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has further held that these services involve supply of material as well as providing services, therefore such contract were classifiable under the category of work contract services. He has further levied the service tax under this category of servi .....

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has been argued that for the period upto 1.6.2007, the adjudicating authority should have demanded the service tax under the category of services cited in the show cause notice. 5. With the above background, we heard Shri R K Majhi, learned AR and Ms .....

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