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2014 (10) TMI 97 - AT - Service TaxWorks contracts - turnkey projects - change in classification - service provider paid service tax prior to 01.06.2007 for the taxable service, namely, erection, commissioning or installation service - Held that:- Where projects were started after 01.06.2007, in respect of these projects at least, in our opinion, prima facie the decision of the Tribunal in the case of Ramky Infrastructure (2012 (6) TMI 165 - CESTAT, Bangalore) may be applicable. Even though we are required to go into much more detailed submissions, records and statutory provisions etc., we consider that the learned counsel was fair in submitting that the amount of more than ₹ 3.22 crores deposited by them would be sufficient to discharge the entire service tax liability arising for the period up to September 2009 in respect of all these projects. However he was not able to produce a worksheet to support this claim. Since considerable time was spent in hearing the matter, it was felt that it may not be worthwhile adjourning the matter only for this purpose and therefore if the appellants are required to deposit some additional amount, that can be considered as sufficient for pre-deposit to hear the matter. - Conditional stay granted.
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