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2016 (11) TMI 1112 - AT - Service TaxDemand - With effect from 1.6.2007, the appellant got registered under work contract service and paying service tax on the amount of services provided by them except for the services provided in the State of Jammu and Kashmir. It was alleged that the appellant had provided taxable services during period from 1.6.2007 to March, 2010-11 - Held that: - I hold that for the period post 1.6.2007, if any unpaid demand is found against the appellant under the category of 'work contract service,' the same shall be payable by the appellant. Further, the services provided in the State of Jammu & Kashmir post 1.6.2007, no service tax is payable. The matter is remanded back to the adjudicating authority for calculation of the demand and thereafter issue a demand notice to the appellant within 30 days from the receipt of this order. If there is any outstanding demand, the same shall be payable by the appellant alongwith interest and penalty to the extent of 25% of the service tax payable - appeal allowed by way of remand.
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