No service tax on construction services for the period before June 1, 2007

Last updated: 14 October 2023

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The CESTAT, Kolkata ruled that M/s. SoluxGalfab Private Limited is not liable to pay service tax on construction services provided before June 1, 2007. This is because the contracts involved the supply of materials, classifying them as works contract services, which were not subject to service tax before that date. Consequently, the demand for service tax for this period was set aside, and no penalty was imposed.

Court :
CESTAT, Kolkata

Brief :
The CESTAT, Kolkata in the case of M/s. SoluxGalfab Private Limited v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No. 09 of 2011 dated September 25, 2023] held that the assessee was not liable to pay service tax on construction services for the period before June 1, 2007. As there is a composite contract wherein supply of materials is also involved, therefore, it merits classification as works contract service, which was not in service tax net prior to June 1, 2007.

Citation :
Service Tax Appeal No. 09 of 2011 dated September 25, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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