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2010 (6) TMI 349 - CESTAT, BANGALOREWaiver of pre-deposit - Penalty - Revenue is of the view that the activity undertaken by the applicant falls under the category of 'Construction of Complex Service' - appellant was paying service tax at the rate of 12% on the amount received by them after availing abatement of taxable value under Notification No. 1/2006-S.T - revealed during the investigation that the appellants were availing Cenvat credit on input services - appellant was remitting service tax at the rate of 2% on the amount received from their clients under the category of 'Works Contract Services' - appellant has undervalued and paid less service tax - SCN issued - penalty imposed - Held that: - service provided by seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of 'self-service' and consequently would not attract service tax - taxable service till the execution of sale deeds would be in the nature of 'self service' and consequently would not attract service tax - Waiver of pre-deposit - Allowed
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