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2013 (11) TMI 399 - AT - Service TaxCommercial and industrial construction services - finishing services such as glazing, plastering, painting, floor and wall tilling, wall covering and wall papering, wood and metal joinery and carpentry etc. – Held that:- The services are held as finishing services and accordingly fall outside the purview of the said notification No. 1/2006 - Decided against the assessee. Assessee contended that they have paid VAT on the materials supplied in rendering the service and the value of the material should be excluded from the total value of the services in view of Notification No. 12/2003 - Held that:- This plea has not been made before the adjudicating authority and accordingly not considered – the principal contractor has categorically stated that they have discharged the service tax against five projects allotted to the present appellant - these facts need verification – The Appellant are directed to deposit amount as pre-deposit – the case remanded back to the adjudicating authority for consideration of their alternate plea of eligibility of Notification No.12/2003 and also the claim that Service Tax paid by their principal contractor – Decided in favour of Assessee.
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