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2014 (1) TMI 1504 - CESTAT BANGALOREWaiver of pre deposit - Imposition of penalty - commercial or industrial construction service - Held that:- The Board clarified to the effect that if the construction of road is integral part of a composite contract comprising several pieces of construction works, the value of road construction should also be included in the gross taxable value. In the instant case, it has been claimed that the appellant undertook only construction of road along with allied works for the benefit of the service recipient. On a perusal of the work order available on record, we have found substance in this claim. If that be so, prima facie, a major part of the impugned demand is not sustainable - Stay granted.
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