Works Contract - Classification of services - Scope of Show ...

Service tax demand under "works contract" post-June 1, 2007, unjustified due to initial notice's multiple categories.

February 11, 2021

Case Laws Service Tax AT

Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the category of “works contract” for the period post June 1, 2007 even if the levy of service tax was not exempted under Notifications, since, the show cause notice that demand it service tax under the three categories namely (i) commercial or industrial construction, (ii) construction of complex and (iii) management, maintenance or repair. - AT

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Works Contract - Classification of services - Scope of Show ...

Service tax demand under "works contract" post-June 1, 2007, unjustified due to initial notice's multiple categories.

February 11, 2021

Case Laws Service Tax AT

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