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2014 (2) TMI 43 - AT - Service TaxAvailment of benefit of Notification No. 1/2006-ST dated 01.3.2006 - Demand of service tax - Commercial and Industrial Construction Services - Held that:- appellant are availing the Cenvat credit of input/ input services and for some, they are not availing and in respect of those sites, where they are not availing the Cenvat credit, they have claimed the abatement. Prima facie, we find that the said notification has to be applied to the service provider as such and does not indicate anything as to the contract wise application. We find that the issue is debatable one and needs to be gone in detail. Accordingly, we are of the view that appellant has not made out a case for the complete waiver of the amounts involved - Conditional stay granted.
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