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2016 (11) TMI 700 - AT - Service TaxWorks contract service - modification of the stay order - power of Tribunal under statute to pass an order when there are change of circumstances - Held that: - the services carried out by the appellant during the period of dispute are indeed in the nature of works contract services. It is also seen that the nature of their work, in relation to construction of port or other port, are fully exempted from the whole of service tax leviable thereon right from 07-06-2005 till date, by a series of notifications. In fact it is interesting to note that after bringing Works Contract Service into the tax net vide Section 65(105) (zzzza) of the Finance Act, 1994, notification 25/2007-ST dated 22-05-2007 had incorporated "services provided in relation to execution of a works contract', for exemption from service tax liability, in relation to construction of a port or other port services - the activities contracted and carried out by the appellant are very much in the nature of works contract services in relation to construction of port or other port - the said activities are fully exempted by service tax all through the period of dispute 'by virtue of series of exemption notifications - for period after 01-06-2007 the works contract services provided by appellant continue to be exempt from service tax liability in view of aforesaid exemption notifications - appeal allowed.
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