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2018 (6) TMI 333 - AT - Service TaxCommercial or Industrial Construction Service - Civil Construction of Residential Houses & Staff Colonies - It appeared to Revenue that the said Civil Construction undertaken by M/s Padam Chand & Co., was Industrial Construction Service - Held that:- if the Civil Construction is intended for personal use of such person i.e. the owner of the property, then it does not get covered by definition of "Residential Complex Service" - the Civil Construction was to be used for residential purposes by the service recipients and therefore, the same cannot be considered to be under "Commercial or Industrial Construction Service". The demand confirmed by the Original Authority to the tune of ₹ 13,71,473/- under the provisions of Section 73A of the Finance Act, 1994 is not sustainable since the same has travelled beyond Show Cause Notice. Further, the Service Tax cannot be demanded on the goods but it can only be demanded on service and therefore, the demand of Service Tax to the tune of ₹ 14,61,137/- is not sustainable. Appeal dismissed - decided against Revenue.
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