No service tax on construction services for the period before June 1, 2007
Last updated: 14 October 2023
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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Bimal Jain
Published in Service Tax
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