Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 893 - AT - Service TaxEntitlement for abatement - claimed at 67% - Works contract - "transport of goods by Road", "erection, commissioning and installation", and "works contract" service - Held that:- the liability in works contract is clarified by Honourable Supreme Court in the case of Larsen and Toubro. It has been held by the Apex Court that even prior to 1/6/2007, where the material component is involved in execution of erection, commissioning & installation services, the same shall be classified under the works contract and no tax can be levied on works contract prior to 1/6/07 in absence of there being a specific provision in the finance Act tax to tax service element in the composite contract. Therefore, appellant is entitled for abatement. Deposit of tax - Clerical mistake in the challan - nothing on record which shows that the appellant have made reasonable efforts with the relevant bank where the challan was deposited to get the error corrected - Held that:- as there being mistake in the assessee code/registration number of assessee, the matter is remanded back in the interest of Justice to the adjudicating authority, who shall issue the necessary directions to the concerned bank to allow rectification in the challan and credit the same to the Govt. account. Penalties imposed under Section 77 & 76, are set aside. Interest under Section 75 shall be recalculated as the payment shall relate back to the date of representation of the Cheque. - Decided partly in favour of appellant
|