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2016 (6) TMI 832 - AT - Service TaxDemand of service tax - construction of quarters for personal use of staff of RSRDC - construction of Daramshala - Held that:- the staff quarters were made by the appellant as sub-contractor engaged by a contractor and therefore the exclusion clause does not come to its rescue as that reuired the engagement of the contract directly by RSRDC to be covered under the exclusion clause in Section 65(105)(zzzh) of Finance Act, 1994. The Daramsala construction prima facie also cannot be taken out of the CICS because the facility of Dharamsala was not free of cost. Regarding the construction of the building for KHTPL which was used for administration/ staff welfare, training centre, canteen, dispensary, staff room, Crhche etc. the appellant tried to make out an arguable case that is was for non-commercial purpose. However, M/s KHTPL is a commercial organization and so it is also arguable that its building was for business or commerce. - Prima facie case is not favor of assessee - Stay granted partly.
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