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2012 (9) TMI 271 - AT - Service TaxDemand - Extended period of limitation - Erection, Commissioning and Installation Service – appellants are providing the services of erection, commissioning and installation of green houses – Held that:- Where there is a bona fide belief that their activity amounts to manufacturing and are not liable to service tax, as contended by the appellants, demands only for normal period are sustainable - activity undertaken by the appellants are covered under Erection, Commissioning and Installation Service - appellants should be directed to make pre-deposit of the demands of service tax for the normal period - appeals are disposed of by way of remand
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