Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 164 - AT - Service TaxImposition of penalty u/s 78 - Valuation - The point of dispute is that during the material time, they were discharging service tax under the category of “commercial or industrial construction service” claiming abatement in terms of notification no.1/06 dated 1.3.2006. The Original Authority reclassified the services under “works contract service”. He also denied the abatement claimed by the appellant as not applicable to the works contract service. Held that: - Provisions of work contract composition scheme as well as Rule 2 A of Service Tax Valuation Rules are specifically made applicable to the works contract service, subject to fulfillment of various conditions so that the tax liability can be restricted only to the service portion of the contract. Admittedly, no service tax can be levied on sale of goods or transfer of goods in property. The eligibility of the appellant/assessee either for the composition or for valuation under Rule 2 A of the Valuation Rules are to be examined afresh for a decision by the Original Authority - appeal allowed by way of remand.
|