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2011 (3) TMI 282 - AT - Service TaxWaiver of pre-deposit - Demand - Commercial or Industrial construction service - Valuation - It is said that service tax was paid on the service component and sale tax on the sale component. This argument of the assessee may be good for the period from 1-6-2007 when the "works contract" concept made its way into the domain of service tax for the first time - prima facie view that there is merit in the department's contention that the services provided by the appellant were taxable even during the period prior to 1.6.2007 on which admittedly, no Service Tax has been paid as such - Decided against the assessee
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