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2017 (9) TMI 937 - CESTAT MUMBAIErection, Commission and Installation Services - Construction of Green House - it is contended that greenhouse falls under the category of plant or equipment - Held that: - The greenhouse is a building on ground and is enclosed a structure. The said structure contains ventilation and window/doors. In view of the above, it is apparent that a greenhouse would fall under the category of building. Greenhouse is used for commercial production of crops, vegetables, fruits and other agriculture produce. As a result, use of greenhouse is industrial in nature. In these circumstances, it cannot be denied that the said greenhouse would fall under the definition of plant - appellants are engaged in the activity of installation of plant (greenhouse), and therefore the appellants are liable to pay services on the said activity. Extended period of limitation - Held that: - appellant were aware of the service tax liability - the document cannot be relied as it is unsigned is misplaced as the said document was recovered from the appellant's own premises - extended period of limitation is rightly invoked. Various other issues have not been examined in the impugned order - matter is remanded to the adjudicating authority to consider all aspects - appeal allowed by way of remand.
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