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2018 (6) TMI 660 - AT - Service TaxCommercial or Industrial Construction Service - Works contract service - taxability - Held that:- The period prior to 1.6.2007 is covered by the decision in the case of Larsen &Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT]. The demand prior to 1.62007 therefore requires to be set aside. Penalties for the Demand for the period after 1.6.2007 - Held that:- Taking note of the fact that the issue was contentious, the penalty imposed is unwarranted and the same is set aside - The prayer of the appellant to permit the appellant to pay service tax for the period after 1.6.2007 under composition scheme under Service Tax Rules 2007 is only reasonable and is allowed. Appeal allowed in part.
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