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2017 (10) TMI 969 - AT - Service TaxClassification of services - ‘laying of Optical fibre cables’ for BSNL and for others - whether the service would be classifiable under Site formation services or not? - Held that: - the activity is not classifiable under Section 65(105)(zzza) read with section 65(97a) under the classification ‘site formation and clearance, excavation and demolition’ etc. - the appellant is not liable to pay service tax for the period prior to 01 July, 2012 - penalties also set aside. Demand for the period subsequent to 30 June, 2012 - assessee claims that the activity will be taxable under the classification of works contract wherein they will be entitled to deduction for the material component or in the alternative entitled to compounding of the tax as per the scheme of the Act and the Rules - Held that: - the demand for the period subsequent to 30 June, 2012 set aside by way of remand to the Adjudicating Authority with direction to re-determine the tax in accordance with law - penalties set aside. Appeal allowed in part and part matter on remand.
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