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2015 (10) TMI 2294 - AT - Service TaxLiability of Service Tax Demand confirmed on account of denial of 67% abatement under notification No. 1/2006-ST and under Commercial or Industrial Construction Service category Appellant contended that credit was duly reversed before passing of order thus entitled to benefit under Notification No.1/2006-ST Further contended that demand under CICS is not sustainable as services provided to joint venture was in effect service to self and liability of service tax is not sustainable by notification No. 16/2005ST for construction of port as work was for completion of remaining jetty - No wilful mis-statement or suppression of facts. Revenue contended that exemption under Notification is subject to condition of non-availment of CENVAT credit and can be granted only if CENVAT credit is reversed before clearance of goods Joint Venture had a separate service tax registration thus service rendered cannot be said to be service to self Jetty was a personal property which could not be used by any other party and hence does not qualify to be called port and appellant is guilty of suppression of facts as it did not pay service tax and also did not file any ST-3 return. Held That:- Benefit of Notification No.1/2006-ST granted on final product since reversal of credit on input was done at Tribunals stage Demand under CICS is untenable as Notification No.25/2007-ST nowhere implies that CICS for construction of public port only is eligible for exemption and private port is not - Appellant received payment for service rendered to joint venture thus contention that services rendered were effect to self is untenable - Allegation of wilful mis-statement or suppression of facts does not remain of much relevance but it is agreed that appellant did not pay service tax and did not file ST-3 returns Impugned order set aside Decided in favour of Assessee.
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