Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 147 - CESTAT, BANGALOREDemand - On the ground that the appellants have not discharged the service tax liability on Commissioning & Installation services and for the appropriation of the amount already paid by them and for also imposition of penalty and demand of interest - Appellants contested the show-cause notice contending that all the contracts in question are turnkey contracts and therefore not liable for service tax prior to 01/06/2007 - It is seen from the records and undisputed that the contracts entered by the appellants with DMRC were registered with the Sales Tax authorities for billing under DVAT Act and VAT liability has been deducted from the payments made to the appellants and discharged to the authorities - After considering the contract entered into between the assessee and its employer, the case of the assessee falls under Section 65(105)(zzzza) Explanation (a) and (e). Even though the assessees case falls under the definition of works contract, but the revenue has no power to call upon the assessee to pay service tax, interest and penalty therein, since the provisions of law has come into force with effect from 1.6.2007 – Appeal was allowed
|