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2017 (9) TMI 1126 - AT - Service TaxPenalty - construction service - works contract service - Held that: - the appellant is liable to pay service tax under works contract service and they did not discharge the same. During the course of investigation, they have paid service tax partly, ₹ 14,39,977/-; the additional amount of ₹ 12 lakhs towards this tax liability was discharged only in 27/03/2017. Even now, the full tax liability on this has not being discharged alongwith interest. No bonafide reason or reasonable cause for non-payment of service tax during the material time could be ascertained from the appeal papers - penalty upheld. Commercial or industrial construction service - works contract - applicability of decision in the case of Commissioner, Central Excise & Customs Versus M/s Larsen & Toubro Ltd. and others [2015 (8) TMI 749 - SUPREME COURT] - Held that: - the applicability of decision in the case of Larsen & Toubro Ltd. has to be verified - The relevant date also has to be re-calculated in terms of Section 73 (6) wherever variation from such provision is contested by the Revenue - matter on remand. Appeal allowed by way of remand.
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