Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 550 - AT - Service TaxWaiver of pre deposit - Commercial or Industrial construction service - abatement under Notification No. 1/2006-ST dated 1/03/2006 - Held that:- Commissioner had categorically observed that the applicant could not adduce evidences to justify the claim that the services rendered by them are only 'Works Contract Service', consequently, he has confirmed the demand of service tax for the services rendered by them viz. assembling of tower etc. under the category of erection, commissioning or installation of telecommunication towers. Thus the issue is related to appreciation of evidences adduced by both sides. Also, he has denied the abatement on the ground that the Applicant failed to fulfil the condition of Notification No.01/2006 ST dt.01.03.2006. It is the claim of the Applicant that they have reversed total CENVAT credit of ₹ 70,563/- attributable to the input service availed in providing the out put service for which benefit of Notification 01/2006 ST dt.01.03.2006 was denied to them. We find that the said reversal was made after passing of the impugned Order as is evident from their letter dt.20.06.2013 - Partial stay granted.
|