Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1960 - CESTAT NEW DELHICompletion and Finishing Service - Commercial or Industrial Construction Service or not - non availment of abatement under Notification No. 1/2006-ST dated 01.03.2006 - issue of interpretation of law - extended period of limitation - penalty - HELD THAT:- N/N. 01/2006-ST dated 01.03.2006 also clearly explained that the exemption under the said notification shall not apply to the ‘Completion and Finishing Service in relation to building of civil structure. This notification shall not apply in cases where, - (i) the CENVAT credit of duty on inputs or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the CENVAT Credit Rules, 2004; or (ii) the service provider has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]. Extended period limitation - penalty - HELD THAT:- The appellant cannot take the benefit on the ground that it is an issue of interpretation of law. Therefore, the extended period of limitation is rightly invoked. Accordingly, the demand of service tax is correctly confirmed and penalty is rightly imposed. Appeal dismissed - decided against appellant.
|