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2017 (8) TMI 1466 - AT - Service TaxCommercial or Industrial Construction Services / Construction of Residential Complex Services - period involved is from 16.06.2005 to 30.09.2007 - demand of service tax - Penalties - Held that:- The question of levy of service tax on Works Contract Services prior to 01.06.2007 is settled by the judgment of the Hon'ble Apex Court in the case of Larsen & Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] - Following the same the demand prior to the period 01.06.2007 is unsustainable and requires to be set aside - appellant is liable to pay service tax along with interest for the period after 01.06.2007. Penalties u/s 76 and 78 of FA - Held that:- There were several litigation in various courts disputing the liability to pay service tax on Works Contract Services. The appellant was in bonafide dispute on the same issue - penalties not warranted and is set aside. Appeal allowed in part.
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