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2016 (2) TMI 846 - HC - Service TaxWaiver of pre-deposit - Demand of service tax on works contract - electrical contractor engaged in executing contracts for various Government Departments/Corporations such as CPWD, PWD, Government hospitals, etc. - The service tax demand of around ₹ 58 lakhs has been calculated by the Adjudicating Authority by taking a notional turnover of ₹ 5.38 crores which included the cost of the goods and materials apart from the service component. - Held that:- prima facie, the Court finds justification in the grievance of the Appellant that the computation of the service tax ought to have been confined to the service component and not the entire turnover and that notional turnover determined was at least twice the actual turnover and therefore excessive. - interim order of the tribunal modified - Decided partly in favor of assessee.
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