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2018 (4) TMI 1405 - AT - Service TaxConstruction services - Demand of service tax on the basis of TDS deducted - Form No. 26AS - agreement with M/s Ansal Housing & Construction Ltd. for doing some tubewell boring work - Held that: - although appellant has used PAN card of Sh. Hari Singh, contractor to obtain the contract from M/s Ansal Housing & Construction Ltd. but it is a fact on record that Sh. Hari Singh contractor was during other contracts with the other services recipients and during the course of investigation, no statement of Sh. Hari Singh was recorded to establish the fact that whether Sh. Hari Singh executed the work in question or the appellant has executed all the works mentioned in the Form No. 26AS issued to Sh. Hari Singh who was the contractor - the demand of service tax is not sustainable against the appellant, as appellant falls within exemption limit of ₹ 10 lakhs - appeal allowed - decided in favor of appellant.
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