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2013 (12) TMI 965 - CESTAT CHENNAIAbatement of service tax - Notification No.1/2006-ST, dated 01.03.2006 - Completion and Finishing Service - Whether the applicant is eligible for abatement of 67% in providing finishing thermal and acoustic insulation in buildings, with the use of mineral woods/gypsum slab in the roof slab - Held that:- assessees have made out a strong prima facie case for waiver as the contracts entered into with their customers involved use of materials in addition to service, as seen from the various work orders received from the customers and, therefore, even if the services rendered by the assessees were in the nature of "finishing and completion services", prima facie, service tax cannot be levied on materials (goods) - Following decision of Lloyd Insulation (India) Ltd. Vs Commissioner of Service Tax Chennai [2010 (9) TMI 633 - CESTAT, CHENNAI] - Stay granted.
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