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2013 (9) TMI 950 - AT - Service TaxCommercial & Industrial Construction Services - Held that:- As regards the Service Tax demand on the services rendered by the appellant for laying the drainage pipeline - this was brought into the category of laying of pipelines of the Gujarat Water Supply Sewerage Board - Following DINESH CHANDRA AGARWAL INFRACON PVT LTD Versus CCE, AHMEDABAD [2010 (8) TMI 54 - CESTAT, AHMEDABAD] and Larsen & Toubro Ltd. Versus Commissioner of Service Tax, Ahmedabad [2011 (1) TMI 188 - CESTAT, AHMEDABAD] - Prima facie The Service Tax liability was not liable to be discharged by the appellant. As regards the other demands raised for Service Tax liability - we find that the construction of housing colony for police personnel and others also, prima facie, seems to be covered by the judgment of this Tribunal in the case of KHURANA ENGINEERING LTD. Versus COMMR. OF C. EX., AHMEDABAD [2010 (11) TMI 81 - CESTAT, AHMEDABAD]. As regards the Service Tax liability on the Construction of Control room, Bus stand and earth filling for Sabarmati river front, we find that the issue needed to be gone in detail vis-a-vis definition of these services – this had to be done only at the time of final disposal of appeal. Stay granted partly.
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