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2011 (10) TMI 103 - AT - Service TaxAbatement in terms of notification No. 1/2006 - construction of boundary wall as also for laying down hume pipes - paying Service Tax on the construction of boundary wall - the issue stands discussed by the lower authorities from the different angle and on wrong appreciation of facts. Inasmuch as learned advocate agrees with the learned SDR that no service tax was paid by them on said activity of laying down of pipe lines and as such, question of rebate on such activity does not arise. - Decided that set aside the impugned order and remand the matter to the original adjudicating authority - appellants are at liberty to produce evidence before the original adjudicating authority to substantiate their above plea - Decided in the favour of appellants
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