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2018 (3) TMI 554

eedings were initiated against the respondents - Held that: - What is important is to see whether the respondent is acting in the ambit of overall composite works contract. In the present case, we are in agreement with the findings of the impugned order that these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection commissioning ser .....

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ems procured from outside along with supply of labour, completed the erection commissioning work for the client. Revenue entertained a view that erection commissioning of work undertaken by the respondent is liable to be taxed as a service contract and accordingly proceedings were initiated against the respondents. The original authority confirmed the service tax demand of ₹ 38,42,613/-. On .....

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oduced sample copies of contracts. He submitted that the method of invoice which is in pursuance of a composite work contract, to realize money on a progressing work cannot determine the tax liability of the respondent. He relied on the judgment of the Hon ble Supreme Court in the case of Commissioner Vs. Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). 4. Heard both sides and we have perused th .....

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rvice portion is not sustainable. The rate schedule mentioned in the contract by itself does not say the nature of contract. Any contract executed over a period of time, the respondent shall be issuing periodical invoices to realize the money. The invoices may be for supply of goods or for labour or for both, the nature of such invoices does not decide the contract liability. What is important is .....

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