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2012 (6) TMI 164 - AT - Service TaxPrayer in the application is to dispense with the pre-deposit of Service tax - “Commercial and Industrial Construction Services” and “Maintenance and Repair Services” - It was seen that during the course of audit that the appellants have provided services of construction of pipe lines running within the industrial and commercial establishment, during the period 10-9-2004 to 15-6-2005. However, they have not paid any Service tax on the same – Held that:- CBEC, vide its Circular No. 79/9/2004-S.T., dated 17-9-2004 has clarified that any pipe line other than those running within an industrial and commercial establishments such as factory, refinery and similar industrial establishments are long distance pipe lines. Thus, construction of pipelines running within such an industrial and commercial establishment is within the scope of services levy of Service tax with effect from 10-9-2004, appellants have not pleaded any financial hardship, applicant/appellants directed to deposit an amount of Rs. 35 Lakhs
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