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2014 (1) TMI 772 - CESTAT CHENNAIDemand of service tax - Industrial or Commercial Construction - construction activities of buildings for Hindustan Aeronautics Ltd. and also for the Nuclear Fuel Complex (NFC) belonging to the Department of Atomic Energy, Govt. of India - Held that:- Tax liability on services rendered to Hindustan Aeronautics Ltd. is only about Rs.33,000/-. The issue is arguable in the case of Nuclear Fuel Complex in the light of the Board’s Circular which has been relied upon. The case relied upon by the appellant, that is the case of Nagarjuna Construction Co. Ltd. was in the matter of construction of supply of drinking water and maintenance of sewerage system which cannot be compared with manufacture of nuclear fuel for sale for determining whether it is an industrial activity. So we are not convinced that this is a case where total waiver of predeposit is to be granted - Conditional stay granted.
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