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Discharge of Service Tax Liability

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2016-VIL-220-CESTAT-MUM-ST

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
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