Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

CESTAT: Turnkey contract undertaken for Delhi Metro cannot be vivisected, service tax levy unwarrante

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 168
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post
  • CESTAT allows assessee’s appeal, service tax not leviable on turnkey contract awarded for completing project of Delhi Metro Rail Corporation Ltd. (DMRC); Assessee contended that since contract is a turnkey contract, it cannot be vivisected and therefore, claimed refund of service tax paid inadvertently;
  • Refers to CESTAT ruling in Afcons Infrastructure Ltd. where in respect of identical contract awarded by DMRC, service tax levy was set aside, in view of specific exclusion to ‘Railways’ from scope of ‘commercial and industrial construction service’, stating that there is no distinction between a monorail or metro rail or any kind of rail;
  • States that, since issue involved in said case was in respect of very same DMRC, though a construction company for civil contract, contract in present case, as well, cannot be vivisected; Further, accepts assessee’s contention that issue now squarely settled in Larsen & Toubro Ltd., wherein SC has specifically laid down that, in works contract, there cannot be, vivisection and calculation of tax under various categories of services
Rate this blog entry:
0
Trackback URL for this blog entry.

Comments

  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest
Guest Monday, 25 September 2017

Like us on facebook

Twitter Feed

ConsultC Webinar - 1 Optimising Ongoing Contracts Negotiations and Stock Credits through GST Builder... https://t.co/FoXeOs433G
ConsultC I posted a new video to Facebook https://t.co/KxdyUYUGTj

Address

Address:
304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
Gujarat-380054
Tel:
+91 - 079 - 40032950
E-Mail:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Website:
www.consultconstruction.com

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.