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2016 (1) TMI 703 - AT - Service TaxWorks contract - construction of residential houses - taxability prior to 01/06/2007 and after - Held that:- the applicant is not liable for service tax for construction of independent houses, in view of the Tribunal’s decision in Macro Marvel Projects Ltd. vs. CST, Chennai [2008 (9) TMI 80 - CESTAT, CHENNAI]. The service tax liability of the applicant for the period prior to 01/06/2007 is not on strong ground. Similarly, the tax liability under Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana in terms of Notification No. 28/2010-ST appears not sustainable. The applicants do not have prima facie case regarding claim of pure supply of goods contract, construction of godown and fencing and other work done for Nagar Nigam etc. Considering all these facts and also the fact that they have discharged service tax of ₹ 7.38 lakhs already, we find it fit and proper to order for further deposit of ₹ 7.5 lakhs with proportionate interest - stay granted partly.
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