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2016 (1) TMI 655 - AT - Service TaxService tax demand under Construction Service (CS) / Commercial or Industrial Construction Service (CICS) / Works Contract (WC) - abatement option seeked - interest and penalties confirmed - Held that:- The demand relating to denial of abatement on the ground that the value of material supplied free of cost by the service recipient was not included in the assessable value is set aside. The demand relating to DMRC IT Park contract is also set aside.As regards the demand relating to service tax on mobilisation advance and on account of denial of composition scheme, the appeal is allowed by way of remand for de novo adjudication and re- computation of demand on the basis of the principles laid down. Before de novo adjudication, the adjudicating authority shall give an opportunity to the appellant to be heard. Needless to say that the penalties will have to be re-adjusted in accordance with the demand so recomputed.
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