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2014 (1) TMI 97 - CESTAT CHENNAIDemand of service tax - Manufacture/sale and erection, commissioning, installation and maintenance of Wind Energy Generators (WEG) - Held that:- Tribunal in the applicants own case granted unconditional stay on the issue of NOC charges paid to Tamil Nadu Electricity Board. However, the demand of tax on land development charges, we find that stay was granted on the ground that classification was not done correctly. In the present case, while demanding tax on land development charges, value of land should not form part of the taxable service of erection, commissioning or installation service. Therefore, the demand of tax on the entire value, prima facie, is not sustainable - Partial stay granted.
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