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2011 (2) TMI 98 - AT - Service TaxWaiver of pre-deposit and stay of recovery - Works contract under section 65(105)(zzzza) - The work undertaken by the assessee is squarely fell under clause (c) of CBEC Circular No. 116/10/2009-ST, dated 15-9-2009 - They had rendered service in relation to infrastructure provided by different State Governments - As per the Circular cited, such activities did not attract Service Tax liability - The contention is that the activities involved were carried out for building infrastructure and constitute civic amenities provided by the State Governments - These were excluded from taxable services classified under construction services and works contract services as per sub-clause (ii)( b) of the Explanation to the Works Contract service in the Act. Held that: clarification given by the Board that infrastructure activities, which are concerned with welfare activity, for the citizens of this country has been excluded from the liability of Service tax." - Hence, waiver of pre-deposit and stay of recovery of the dues adjudged against the appellants in the impugned order - Thus, pending decision in the appeal.
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