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2011 (5) TMI 399 - AT - Service TaxSite preparation, site levelling works in connection with setting up of a super Thermal Projects by M/s. NTPC - site formation - Value of services - Held that:- As there is no dispute about the Service Tax liability on site formation services with effect from 16-6-2005, the dispute only relates to actual quantum of Service Tax demandable, the same requires to be reconsidered afresh by the Commissioner after taking into account the submissions and evidence to be produced by NBCC. Regarding services provided to sub-contractors - Held that:- The Supervision of work undertaken by the sub-contractors by NBCC was to ensure whether the same was in conformity with the terms and conditions of the contract and the same cannot be treated as services rendered by NBCC to the sub-contractors. The margin retained by them as main contractor cannot be treated as consideration notionally received back from the sub-contractors. Therefore demand of Service Tax holding that NBCC has rendered business auxiliary services to the sub-contractors cannot be sustained.
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