Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 464 - CESTAT CHENNAIWorks Contract Service - Section 65(105)(zzzza)- Whether Rule 3(3) of the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 will apply to a situation where an assessee is wanting to switch over to a new scheme - business of supply and installation of electrical transmission towers - Erection and Commissioning - Section 65(105)(zzd) - Revenue argued that new scheme applicable only in respect of a new contract commencing after 1.6.2007 and for old contract for which they were paying service tax under "Erectioning and Commissioning", they cannot avail the benefit of the new scheme - Held that:- It would appear that Rule 3(3) of the said Rules prohibits switching from works contract scheme to the other applicable entries during the currency of the contract. Following the decision in case of ABB Ltd. (2010 (12) TMI 147 - CESTAT, BANGALORE) to the effect that prior to 1.6.2007 no service tax was payable on such contracts. Keeping these aspects in view, we grant waiver of predeposit of dues. In favour of assessee
|