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2011 (4) TMI 1174 - CESTAT, KOLKATAStay Applications - Construction of Dam or not - principal contractor as well as the sub-contractor, are denying the liability of Service Tax on the services which have been rendered by them – Held that:- construction of ash pond and civil works for ash dyke for a thermal power plant would qualify under the category of Industrial Construction Service and therefore, would be liable to Service Tax under the category of Commercial or Industrial Construction Service. Such construction cannot be held to be construction of a ‘dam’ as normally understood. Thus the appellants have not made out a prima facie case for a full waiver of pre-deposit, principal contractor to deposit a sum of Rs. 20.00 lakhs (Rupees twenty lakhs only) under the provisions of Section 35F of the Central Excise Act, 1944
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