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Service Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Works contract - installation and commissioning charges - ...


Service Tax on Installation Charges in Works Contracts Not Justified Without Separate Invoicing; Penalties Overturned.

January 24, 2017

Case Laws     Service Tax     AT

Works contract - installation and commissioning charges - service charges/commission for installation was neither separately computed nor mentioned on the body of invoices, whereas they were paying service tax on certain percentage of contracted value - whether demand of tax on these charges and levy of penalty justified? - Held no - AT

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