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