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2014 (1) TMI 721 - AT - Service TaxWorks Contract Service - Turnkey Contract - whether service provided to the Irrigation and CAD Department of Government of Andhra Pradesh are classifiable under the head "works contract service" - invocation of extended period of limitation - penalty imposable u/s 76, 77 & 78 - Held that:- activities undertaken by the company in execution of turnkey project awarded by the State Government were classified as ‘works contract service’ under Section 65(105)(zzzza) of the Act. The activities undertaken by the appellant are admittedly similar and the same are prima facie to be classified under the same heading. In other words, the appellant has no prima facie case against the impugned demand of service tax and the connected penalties - Following decision of Ramky Infrastructure Ltd., Satya Murthy, Maytas and Nagarjuna Construction Co. Ltd. Versus Commissioner of Service Tax [2012 (6) TMI 165 - CESTAT, Bangalore] - Stay granted partly.
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