Works Contract is Leviable to Service Tax only After 01.06.2007: CESTAT [Read Order]

The Tribunal viewed that the appellant has executed a works contract involving both material and service and hence the activity is like a composite works contract
Works Contract - Leviable - Service Tax - CESTAT - taxscan

The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the works contract is leviable to service tax only after 01.06.2007. )  The Tribunal viewed that the appellant has executed a works contract involving both material and service and hence the activity is like a composite works…

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