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2018 (8) TMI 1014 - AT - Service TaxCommercial or industrial construction service - construction work done for Indian Oil Corporation Ltd. for constructing their retail outlet - penalty - Held that:- The appellant was advised by IOCL that the construction of retail outlet was not taxable, because of this reason they have not paid the service tax. Moreover, the assessees have not suppressed the fact as much as the transactions of construction which are declared in their books of accounts. Therefore, the submission of the assessee that they had bonafide belief appears to be reasonable - penalty set aside by invoking section 80. Levy of Service Tax - Service of residential quarters for State Intelligence Bureau and road construction - Held that:- Road construction is clearly excluded from the purview of service tax under the service of industrial or commercial construction - As regard the levy of service tax on residential quarters construction was for State Intelligence Bureau, this construction being for Government and for the residential purpose cannot be treated as Commercial or Industrial construction - demand set aside. Appeal dismissed - decided against Revenue.
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