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2018 (7) TMI 21 - CESTAT NEW DELHIWorks Contract - Commercial or Industrial Construction Service - Construction of EWS quarters for Urban Improvement Trust, Sriganganagar - Construction of milk chilling plant for Rajasthan Co-operative Dairy Milk Federation Ltd. - failure to pay Service Tax - Held that:- Since the nature of construction activity involves both supplying of goods as well as service, the same is falling within the category of Works Contract Service and by following the decision of the Hon’ble Supreme Court in the case of L&T [2015 (8) TMI 749 - SUPREME COURT], the Service Tax demand cannot be sustained since the activity was carried out prior to introduction of WCS - demand set aside. Construction of milk chilling plant for Rajasthan Co-operative Dairy Milk Federation Ltd. - Held that:- The Cooperative society is commercial concern and hence the construction activity carryout for such an organization is liable to be considered as falling within Commercial or Industrial Construction Service - Since there is no dispute about the fact that such a construction activity have been rendered and consideration received - levy of Service Tax upheld. Appeal allowed in part.
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