Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 106 - HC - Service TaxDemand of service tax - switching over from "Commercial or Industrial Construction Service" and "Construction of complex service" to "Works contract service" for those projects which were already under execution as on 1.6.20 - Partial payment of service tax - benefit of payment of service tax at concessional rate of 2% w.e.f. 1.6.2007 (4% from 28.2.2008) under "Work Contract (Composition scheme of payment of Service Tax) Rules, 2007 - Tribunal remanded matter back to Commissioner - Held that:- when the Tribunal has merely remanded the proceedings for fresh consideration for the reasons noted, we are not inclined to interfere. At this stage, we are not making any conclusive observations that if the proposal of the department to tax the assessee on the basis that the assessee provided commercial or industrial construction services or complex services fails, benefit of composite tax could or could not be denied. The same would depend on very minute reading of the show cause notice and in one of the cases, the addendum issued by the department. We may recall that the Commissioner in his order dated 29.10.10, raised both the issues. First issue pertains to appropriate classification of the service provided by the assessee. Second issue pertains to the availability of the benefit of paying at concessional rate after 1.6.2007 under the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 on the ongoing projects of the assessee. The latter question framed has thus a direct bearing on the issue of availability of composition of tax. However, as noted above, the Tribunal having remanded the proceedings for fresh consideration, we do not see any question of law arising. All contentions, including that looking to the contents of the show cause notice it is not open to deny such benefits, are kept open to be raised before the Commissioner - Decided against assessee.
|