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2018 (2) TMI 837

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 the services are in the nature of composite contracts which involve supply of material and rendering of services. Such contracts are rightly classifiab .....

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the nature of services which were provided to the Airport Authority of India. The department by the impugned order, bifurcated the service rendered by the respondent - before and after 1.6.2007 - when works contract service was introduced. With effect from 1.6.2007, it was considered as works contract service and prior to that under erection, commissioning or installation service. 3. The departmen .....

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stallation services. 4. Revenue, aggrieved by such dropping of demand, filed the present appeal. It 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. Vibha Narang, learned counsel for the parties. 6 .....

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