Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 690 - AT - Service TaxCivil Work such as, foundation, control room, etc., and electrical work such as, earthing station, transformer etc., including material supplies - Held that:- service tax could not be demanded on Works Contract which at that time was held to be not vivisectable. They were under a bona fide belief that Works Contract was not liable to tax. Demand is time-bared and, therefore, not sustainable. Regarding Erection Charges - service tax of ₹ 3.25 crores (approx.) has already been paid out of ₹ 3.64 crores confirmed [the Commissioner has examined the claim of abatement and rejected it on the ground of certain discrepancy]. However, taking into account those discrepancies only an amount of ₹ 4 lakhs can be said not to have been paid by the assessees. Pre-deposit waiveed Regarding TNEB Infrastructure Charges - Held that:- As per the Electricity Act, 2002, it is the responsibility of the generating company to establish transmission lines, sub-station etc., and the wind mill operator is required to pay Infrastructure Development charges to the Electricity Board towards strengthening the power evacuation capability and connectivity to the power handling system of Electricity Board. These charges are paid on behalf of their clients by the assessees to the Tamil Nadu Electricity Board and, therefore, the assessee have made out a prima facie for waiver. Regarding Land Development Charges - demand was raised for tax under a particular category, while the impugned order demands tax in another category, which was not the case made out in the show-cause notice. Pre-deposit waived.
|