https://www.taxtmi.com/caselaws?id=756904 CESTAT NEW DELHI held that composite contracts involving supply of goods and services for cable laying/wire installation could not be taxed under Erection, Commissioning and Installation Services category, following SC precedent in Commissioner v. Larsen Toubro Ltd. Such contracts were taxable under Works Contract Service only from 01.06.2007 onwards. The tribunal found evidence of VAT return tampering by appellant to evade service tax, justifying invocation of extended period and penalty under Section 78 of Finance Act, 1994. Case remanded for demand recalculation with abatement benefit. Interest liability upheld as statutory. Appeal allowed in part. en-us Fri, 09 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756904 CESTAT NEW DELHI held that composite contracts involving supply of goods and services for cable laying/wire installation could not be taxed under Erection, Commissioning and Installation Services category, following SC precedent in Commissioner v. Larsen Toubro Ltd. Such contracts were taxable under Works Contract Service only from 01.06.2007 onwards. The tribunal found evidence of VAT return tampering by appellant to evade service tax, justifying invocation of extended period and penalty under Section 78 of Finance Act, 1994. Case remanded for demand recalculation with abatement benefit. Interest liability upheld as statutory. Appeal allowed in part. Case-Laws Service Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756904