Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 220 - CESTAT, NEW DELHICivil Contract – commercial or industrial construction service – abatement of 67% - demand of tax was raised after including the value of Cooling Tower parts and components being the gross amount charged. Appellant submits that Cooling Tower are not related with construction of commercial and industrial services – held that - On perusal of the agreement, it is seen that the second part of the agreement includes civil works, errection and commission of equipment. - they have already included the value of steel and cement in the civil construction of service. - Prima facie, it appears that the Cooling Towers parts or components are not related to construction of commercial and industrial services –stay granted
|