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

Discharge of Service Tax Liability

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 885
  • Subscribe to this entry
  • Print
  • Report this post


Service Tax – Work contract – discharge of Service Tax liability under the category of Erection, Commissioning and Installation service - refund claim of the amount of Service Tax paid for the period pre 01.06.2007

  • HELD – the appellant have also discharged appropriate VAT, which would mean that the work executed was works contract for all practical purposes. Appellant mistaken discharged the service tax liability on 33% of the contract value while he was not required to do so
  • The decision of Hon'ble Apex Court in the case of Larsen & Toubro Ltd. will apply in favour of the appellant - Hon'ble Apex Court has settled the law that prior to 01.06.2007, Service Tax liability will not arise when works contract is executed, under any other services
  • The impugned order is set aside and the assessee appeal is allowed
Rate this blog entry:
Trackback URL for this blog entry.


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

Leave your comment

Guest Wednesday, 18 September 2019

Like us on facebook

Twitter Feed

ConsultC Please find the latest presentation given to select gathering of real estate developers at Kolkata on West Bengal H… https://t.co/Uizrcczy13
ConsultC Apart from the intricacies of the Forms and constant regulatory changes, GST has a lot of other aspects. We had an… https://t.co/YB1asAgU2s
ConsultC Second Edition of our book released with latest amendments upto September, 2018 https://t.co/eOwUcNZife


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

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.