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Service Tax on Works Contract

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Service Tax - Works Contract - Erection, Commissioning & Installation – Supply and erection of car parking systems - Claim of refund of tax paid during the period 1.10.2003 to 31.03.2005 on the ground service tax on Works contract came into effect after 31.3.2005

HELD - The larger bench of the Tribunal in the case of L&T Ltd. 2015-VIL-147-CESTAT-DEL-ST-LB has held that vivisection of Works Contract was permissible before the introduction of service tax on Works Contract service. If the service component of an activity was covered under any other category of service under the Finance Act 1994, it would be leviable to service tax. Therefore we do not agree with this contention of the appellant – However, erection of structures was introduced in the definition of ‘erection commissioning or installation’ for the first time in May 2006. There is merit in the contention of the appellant that what has been erected by them is basically a structure – The factual details have not been examined by the adjudicating authority or the appellate authority with reference to the definition of ‘erection, commissioning or installation’ as it underwent amendments from 2003 to 2006. The matter, therefore, needs to be remanded for analysis of facts vis-a-vis the statute prevailing at the relevant time

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Guest Tuesday, 17 September 2019

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