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2014 (11) TMI 582 - AT - Service TaxErection, Commissioning or Installation services - Imposition of interest and penalty - Held that:- In this case the appellants have paid customs duty on the entire value which includes erection, commissioning and installation also, if at all, any assistance is provided. Moreover as submitted by learned counsel, erection, commissioning and installation was done by a local supplier. Moreover we also find considerable force in the submission that contract can also be considered as a ‘works contract’ which came into levy only w.e.f. 01.06.2007 and issue has been referred to 5 Member Bench and therefore on that ground also when the demand is for extended period request for waiver can be considered favourably - Stay granted.
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