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2009 (3) TMI 423 - AT - Service TaxWork contracts – valuation - Commercial and industrial constructions - Notification No. 15/2004, dated 10.09.2004, 18/2005, dated 7.6.2005, and 1/2006 dated 1.03.2006- . Show-cause notice was issued to the appellant on the ground that the cost of materials supplied was excluded for purpose of payment of Service Tax and the relevant Notifications viz., No. 15/2004-ST, dated 10-9-2004 and No. 18/2005-ST, dated 7-6-2005 do not provide such exclusions. The Original Authority passed the impugned order confirming the proposals in the show-cause notice. Held that:- The period involved in the present case is from 1-10-2005 to 31-3-2006. Therefore, legally works contract cannot be liable to service tax prior to 1-6-2007. In such circumstances, no Service Tax is leviable in respect of the works contract carried out by the appellant during the relevant period. On this ground also the impugned order has no merits. Hence, the same is set aside and the appeal is allowed with consequential relief.
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