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2014 (12) TMI 871 - AT - Service TaxWaiver of predeposit of tax - Commercial and Industrial Construction Service - Held that:- Exemption Notification No. 45/2010-ST dated 20.07.2010 is relating to the transmission and distribution of electricity provided by the service provider to the service recipient. The Tribunal in the case of K. Shanmugavelu (2014 (7) TMI 936 - CESTAT CHENNAI), allowed the appeal in respect of contract with TNEB to facilitate erection of electricity transmission tower. In the present case, it is construction of buildings. Therefore, the said case law and the exemption Notification, prima facie, would not apply to the facts of the present case. Regarding demand of tax on Gandhigram Rural University, we find from the impugned order that the Gandhigram Rural University was collecting certain fees prescribed for imparting skills/ working knowledge on different fields. The case of Viswanathan Constructions Pvt. Ltd. (2013 (12) TMI 47 - CESTAT CHENNAI), as relied upon by the Ld. Advocate is in respect of construction of building by local municipal authorities for training of industrial workers, prima facie, would not apply to the facts of the present case - Partial stay granted.
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