https://www.taxtmi.com/caselaws?id=763720 CESTAT Bangalore held that appellant's activities from 10.09.2004 to 31.01.2009 involving supply of goods and materials with VAT payment under works contract cannot be classified as Erection, Commissioning or Installation services. Following SC precedent in Commissioner v. Larsen Toubro Ltd., activities from 10.09.2004 to 01.06.2007 are not liable to service tax under ECI category. For period 01.06.2007 to 31.01.2009, activities qualify as Works Contract service eligible for composition scheme under 2007 Rules. Appeal allowed. en-us Tue, 29 Oct 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763720 CESTAT Bangalore held that appellant's activities from 10.09.2004 to 31.01.2009 involving supply of goods and materials with VAT payment under works contract cannot be classified as Erection, Commissioning or Installation services. Following SC precedent in Commissioner v. Larsen Toubro Ltd., activities from 10.09.2004 to 01.06.2007 are not liable to service tax under ECI category. For period 01.06.2007 to 31.01.2009, activities qualify as Works Contract service eligible for composition scheme under 2007 Rules. Appeal allowed. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763720