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2013 (5) TMI 478 - HC - Service TaxLevy of service tax - Electrification work of underground cabling, lightning work, external electrification, shifting work and electrification of roads - constructions of 11 KV sub stations and external electrification work. - agreement with Ghaziabad Development Authority and Greater Noida Development Authority. - held that:- The activities were liable to Service Tax under the category of 'construction of residential complex services', 'work contract services' and 'erection, commissioning & installation services' as defined under Section 65 (105) (zzzh), 65 (105) (zzzza) and 65 (105) (zzd) respectively of the Finance Act, 1994. Regarding Search - held that:- Since the petitioner was not registered, and was not paying Service Tax, the material collected by the department was sufficient for authorization by the Commissioner Customs, Central Excise & Service Tax, Ghaziabad to search the premises under Section 82 (1) (2) of Chapter V of the Finance Act 1994. Since all the records could not be found during search operation, summons were issued on 27.10.2010, 19.11.2010, 07.12.2010, 19.01.2011, 02.02.201, 09.02.2011 and 13.02.2011, in respect to which, the petitioner did not produce the documents. The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened the officers, while the search continued. - there was sufficient material with the Department, to authorize carrying out the search. - Decided against the assessee.
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