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2016 (12) TMI 537 - AT - Service TaxRefund claim - Commercial or Industrial Construction Service u/s 65(30a)(b) - Assesse undertook civil construction of viaduct and stations of Delhi Metro Railway Project - Revenue was of the view that the assesse were liable to discharge service tax on the activity - Held that: - there is no dispute as to the fact that contract which was awarded to appellant is a turnkey contract for completing the project of DMRC. We find strong force in the contention raised by the learned Counsel that an identical contract for civil contract awarded by DMRC to Afcons infrastructure Ltd. [2013 (8) TMI 530 - CESTAT MUMBAI] which was sought to be tax after vivisection said contract by the department. The said Afcons infrastructure Ltd. aggrieved by the adjudicating authority's order confirming the demand, was in appeal before the Tribunal which was disposed of by the Bench - Since the issue involved in the case is in respect of very same DMRC but a construction company for civil contract. As such contract cannot be vivisected, the impugned order is to be held as unsustainable. Appeal allowed - decided in favor of appellant-assessee.
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