https://www.taxtmi.com/caselaws?id=759456 CESTAT Bangalore allowed the appeal regarding service tax liability on works contract activities for periods 10.09.2004 to 30.09.2007 and 16.06.2005 to 30.09.2007. Following SC precedent in Larsen Toubro Ltd., the tribunal held that Finance Act provided no charge or machinery to levy service tax on indivisible composite works contracts. Since appellant's activities occurred before introduction of Works Contract Service provisions, and considering there was no subterfuge in entering composite contracts containing both goods transfer and services elements, service tax liability was not established. en-us Mon, 30 Sep 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759456 CESTAT Bangalore allowed the appeal regarding service tax liability on works contract activities for periods 10.09.2004 to 30.09.2007 and 16.06.2005 to 30.09.2007. Following SC precedent in Larsen Toubro Ltd., the tribunal held that Finance Act provided no charge or machinery to levy service tax on indivisible composite works contracts. Since appellant's activities occurred before introduction of Works Contract Service provisions, and considering there was no subterfuge in entering composite contracts containing both goods transfer and services elements, service tax liability was not established. Case-Laws Service Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759456