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2014 (8) TMI 196 - AT - Service TaxErection, Commissioning or Installation Services - nature of works contract where it has been merely stated that appellants have undertaken fabrication/welding/bending without indicating as to what exactly was fabricated or what was bent or what was welded and what happened to it - Held that:- to make an offence case against the appellant, the department is required to show that the appellant has rendered a taxable service. For this purpose when we see the definition and when we consider the Board s clarification issued, it becomes quite clear that as to what exactly has been erected or installed or commissioned in respect of the work undertaken by the appellants has not been brought out at all. It is not available in the annexure to the show-cause notice and details have not been discussed in the order also - it would be appropriate to enable the appellants to get a clear order and they should have the benefit of the exact nature of taxable services rendered and their liability and for this purpose it would be necessary to remand the matter at this stage itself - matter remanded back - Decided in favour of assessee.
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