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2014 (9) TMI 746 - AT - Service TaxWaiver of pre-deposit - Works contract service - commercial or industrial construction service - Held that:- Since we are, prima facie, in concurrence with the conclusion of the learned adjudicating authority that the transactions entered into by the petitioner with the State of Andhra Pradesh appropriately fall within the ambit of ‘works contract’ service; since EPC contracts are classified within works contract service in clause (e) of Section 65(105)(zzzza)(ii) and the enumerated service in clause (e) does not enjoin EPC contracts executed only for commercial or industrial purposes to be within the ambit of the taxable service, we find no escape from the levy and collection of service tax, in the transactions of the petitioner which are the subject matter of the appeal - demand of service tax with interest to be deposited - stay granted towards penalty only.
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