This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Composite Contracts involving supply of materials couldn’t be taxed under construction service
Case Law Details
- Case Name
- The Braithwaite Burn And Jessop Construction Company Limited Vs Commissioner of Service Tax-II (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
The Braithwaite Burn And Jessop Construction Company Limited Vs Commissioner of Service Tax-II (CESTAT Kolkata)
Conclusion: Composite contracts involving supply of materials could not be taxed under construction or other service categories and only the service portion was liable to tax.
Held: Assessee – a Public Sector Undertaking was engaged in execution of infrastructure projects, was issued a show cause notice dated 15.10.2012 demanding service tax for the period 2007–08 to 2011–12 under multiple taxable categories along with interest and penalties by invoking the extended period...
Author Info
