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2018 (9) TMI 661 - AT - Service TaxConstruction services - construction of commercial or industrial building and civil structures - Department alleged that the appellant had received ₹ 2,40,77,168/- against exempted services and ₹ 7,48,08,499/- against above said taxable services during the period 2006-07 to 2010-11. The appellant neither obtained the registration for being service provider nor had filed ST-3 Returns during the period April 2006 to September, 2007. - composition scheme - benefit of abatement. Held that:- The demand confirmed qua the work orders in respect of construction as well as the maintenance of the road including the Hanumangarh Sangria Road Project is liable to be set aside - Appellant is held entitled for the benefit of the composition scheme. Appeal allowed in part.
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