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2013 (8) TMI 604 - AT - Service TaxCommercial or Industrial Construction Service u/s 65(105)(zzq) - Held that:- Prima facie there was force in the argument that they had only acted as an executor and not rendered service in the construction of the Marketing complex, hence, service tax was not payable by them under the category of commercial or industrial construction service - The assesse had constructed the marketing complex being entrusted which claimed to have been under a bona fide belief that ultimately the marketing complex would be used for the persons, namely, unemployed youth and women vendors and not for commercial purpose - In nutshell, the claim was that the construction was not for commercial purpose. The issue of limitation had been raised but the Ld. Commissioner had not recorded any finding on the same – Assesses claimed that the project had been sponsored by the Central Govt. and aimed at for removal of urban unemployment and poverty alleviation in the region - It was meant for unemployed youth and women vendors in the area. Waiver of Pre-deposit – 5 lakhs were ordered to be submitted as pre-deposit – Rest of the duty to be waived till the disposal – Stay granted partly.
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