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2012 (6) TMI 491 - AT - Service Tax"Erection and commercial and industrial construction service" as also "work contract"- the appellant has two units - demand raised as absence of option exercised by the appellant before they started paying duty under the works contract - Held that:- consideration clarification issued by the CBEC vide their D.O.F.NO.334/12/09-TRU dt.6.7.09. It stands clarified that the service provider who paid service tax prior to 1.6.07 for taxable service such as erection, commissioning or installation service, commercial or industrial construction services or construction of complexes services, as the case may be, is not entitled to change classification to single composite service for the purpose of payment of service tax prior to 1.6.07 and hence is not entitled to the benefit of composite scheme - the appellant has not been able to make out prima a case in its favour so as to allow stay petition - direct the appellant to deposit an amount of Rs.15 lakh as pre-deposit.
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