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2013 (10) TMI 435 - CESTAT BANGALOREEvasion of service tax on works contract service - Execution of works contract in respect of Lift Irrigation Schemes for lifting the water from source to the canal and for further transmission of water. - Held that:- meaning of the words 'in respect of', prima facie concludes that the expression covers the work undertaken which is in relation to canals. Undisputedly, the pump house and other facilities were erected by the appellant to lift the water from lower level to higher level of canals. In these circumstances, the appellant has made out prima facie case for complete waiver in view of the fact that the period involved is subsequent to October 2009 and during the relevant period, exemption notification was available. Stay application - Held that:- where the projects executed for Government which are not for commerce and industry are not liable to tax, the appellant cannot be found fault with if they entertained a belief that service tax may not be payable, benefit of doubt has to be extended. In such a situation, the demand for the period beyond one year may not be sustainable - Stay granted.
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