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2016 (8) TMI 1264 - AT - Service Tax100% EOU - CENVAT credit - input service - commercial and industrial construction service - whether ‘commercial and industrial construction service’ utilised for establishment of a plant is an ‘input service’? - Held that: - tax laws do not discriminate and cannot, within reason, allow a discriminatory treatment that permits a tax arbitrage merely because a particular business model is adopted. If we were to compare a situation wherein the hirer of a factory premises were at a disadvantage vis-à-vis an owner of factory premises, this windfall would become obvious - the superficial conformity with definition of ‘input service’ is anathema - service is not input service - appeal dismissed - decided against appellant.
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