![]() ![]() ![]() We are of the considered view that this option can be exercised only when the assessee wishes to shift from one service to Works Contract Service which is not the case here” the Tribunal noted. “The reason for denial of Works Contract Service by the Commissioner (Appeals) is that the appellant should opt for the Works Contract Service. ![]() Since the levy became effective from, the appellant has correctly obtained the registration and started paying service tax under Works Contract Service.” “The Supreme Court clearly held in the judgment of L & T, held that Works Contract Service prior to cannot be levied with service tax. With Saurabh Dixit, the Counsel appearing on behalf of the appellant, having submitted that it is not required in the present case that the appellant should opt for the Works Contract Service, for the reason that, the appellant, right from the beginning, had maintained that they were providing the Works Contract Service, the Coram comprising Ramesh Nair, the Judicial Member and CL Mahar, the Technical Member observed: ![]()
0 Comments
Leave a Reply. |