No Service Tax on Consideration for Composite Construction Services before 01.06.2007

Sakthi Construction India (P) Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) The question is whether appellants are liable to pay service tax on the consideration received for construction services which are composite in nature including both supply of materials and provision of services for the period prior to 01.06.2007. The said issue stands answered by the Hon’ble Apex Court in the case of Larsen & Toubro Ltd. (supra). In the case of Springfield Shelters P. Ltd. (supra), the Tribunal observed as under : “7.10 The issue was analyzed by the Hon‟ble Apex Court in L...