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2009 (8) TMI 638 - AT - Service TaxRepair of roads – works contract service – stay of demand – Held that: - the applicant has registered themselves with the Commercial Tax Department, for the works contract executed by them for the purpose of rendering services of improvement/reasphalting of the roads. It is seen that their activity has been assessed by the Commercial Tax Department as such and the tax is deducted at source. We are of the considered view that these activities would get covered under the works contract, then the activity rendered prior to 1-6-2007 will not be taxable under the management, maintenance or repair services. Further we find from 1-6-2007 even if the activity gets covered under the works contract, there is specific exclusion for works contracts in respect of roads. We find that the applicants had made out a prima facie case for the waiver of the pre-deposit of the amount involved in respect of works contract as regards the improvement and repair of the roads.
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