Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 386 - CESTAT CHENNAIDuty demand on the land owners shares of construction - revenue was of the view that assesse had not furnished any evidence to establish any difference in specification / quality between the construction provided to the land owners and others - Held that:- Assesse failed to produce the evidence in support of their contention and the Commissioner was justified to proceed on the basis of comparable prices Commissioner was justified to proceed on the basis of comparable prices and confirmed the demand accordingly they were eligible for benefit of 67% abatement even the works contract benefit was denied Assesse had not produced the cost of construction as required under Service Tax (Determination of Value) Rules, 2006. Waiver of pre deposit assesse failed to make out a prima facie case 75lakhs were ordered to be submitted stay granted partly.
|