Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Kerala HC dismisses Revenue's appeal on service tax for works contracts, citing SC precedent.</h1> The Kerala HC dismissed the Revenue's appeal against the CESTAT order on service tax for works contracts, citing a previous SC decision in Commissioner, ... Works Contract - imposition of liabilities referable to service tax - HELD THAT:- The issue stands covered in favour of the respondent for the period in question as per the judgment of the Hon’ble Supreme Court of India in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] where it was held that Works contract were not chargeable to service tax prior to 1.6.2007. Appeal dismissed. The Kerala High Court dismissed the appeal filed by the Revenue challenging the CESTAT order related to service tax on works contracts. The issue was already decided in favor of the respondent by the Supreme Court in Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Limited.