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| The Tax Publishers 2019 TaxPub(ST) 0042 (CESTAT-Chen) : (2019) 090 ITPJ (S) 0244 FINANCE ACT, 1994
Section 65(105)(zzzza)
Where service provided by assessee was in the nature of works contract service, the demand with respect to such service being raised under the category of Erection, Commissioning and Installation Service, would not sustain after 1-6-2007.
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Works Contract Service - Taxability - Position after 1-6-2007 -
Revenue raised demand of service tax under the category of Erection, Commissioning and Installation Service. Assessee contended that the alleged service was in the nature of composite contract and after 1-6-2007, the demand in respect of composite contract would fall under works contract service only. Held: It is well settled that after 1-6-2007, demand in respect of composite contracts would fall under works contract service only. Therefore, as service provided by assessee was in the nature of works contract service, the demand with respect to such service being raised under the category of Erection, Commissioning and Installation Service, would not sustain after 1-6-2007.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
CENVAT CREDIT RULES, 2004
Rule 2(l)
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