Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 907 - AT - Service TaxDemand of service tax under various categories, by vivisecting the works contract - port services - benefit of abatement to the extent of 60% - benefit of CENVAT credit - Held that:- Whereas the appellant may have a prima facie case in respect of various issues raised by the learned advocate, but it cannot be said at this stage that no tax liability would be fastened on them, whether under the category on which the Commissioner has adjudicated or under any other category of services. - services were required to be assessed to the tax under the works contract after 01/06/2007 as also by appreciating the fact that the works contract has been held to be vivisectable prior to 01/06/2007 as per the Tribunal s Larger Bench decision, as also by appreciating the fact that the services in the two show-cause notices falling within the limitation period may not be strictly port services and if the same are held to be works contract services, the same would be entitled to exemption notification as also by appreciating the fact that the appellant has not pleaded any financial hardship and taking into account the decision of the Hon’ble Rajasthan High Court in the case of Arjun Industries referred [2015 (6) TMI 110 - RAJASTHAN HIGH COURT], we deem it to accept the offer made by the learned advocate as fair and just and accordingly we direct them to deposit an amount of ₹ 10 crores - stay granted partly.
|