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2016 (8) TMI 144 - AT - Service TaxNature of activity / services provided by the assessee - security services or civil construction services - The appellate authority examined the provisions of section 44 AD(1) of Income Tax Act and observed that the said section not only relates to the business of civil construction but also to supply of labour for civil construction. As such, it cannot be said that the appellant was engaged in the business of civil construction merely on the ground that the assessment has been done under section 44AD(1) of the Income Tax Act. As regards bills, he observed that same were not produced before the original adjudicating authority, as such amount to introduction of new evidence. Held that:- It is not clear as to under which category the services being provided by the appellant are being classified. Even if they relate to the providing labour for construction. As per the appellant, during the relevant period, there was no service tax heading under the Finance Act, 1994, which read as security and placement service. Matter needs re-examination and revaluation of entire evidence on record. - matter remanded back.
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