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2018 (11) TMI 90 - AT - Service TaxDemand of differential amount of tax - It appeared to Revenue that there is huge difference between the taxable amount received by the appellant as per Form No.26AS and the taxable amount shown in their returns - management, maintenance and repair service - manpower supply service - works contract service - Held that:- The work done at Item No.2 for Kanpur Development Authority is construction of low cost houses under EWS Scheme and also road/lane was constructed along with the houses - both the work of road and the construction of EWS houses under the Manyavar Kansiram Sahari Garib Awas Yojana are exempt as already held by this Tribunal in its ruling in the case of Commissioner of Customs, C.Ex. & S.T., Allahabad vs. Ganesh Yadav [2017 (5) TMI 1251 - CESTAT ALLAHABAD]. Construction of Road along Ganga canal - demand of service tax - Held that:- The appellants have constructed road for the state government through the Executive Engineer of Ganga Canal Project wherein road is constructed along the canal - the said work is not liable to Service Tax and Service Tax is set aside. Loan reimbursed - demand of service tax - Held that:- The receipt is in the nature of return of loan by the said M/s.Choudhary Flour Mills Pvt.Ltd. - said amount is not a taxable receipt. Non taxable amount of Interest On deposit - demand of service tax - Held that:- These are receipt of interest by the appellant on their deposits with the bank, post offices etc. - these amounts are not exigible to Service Tax and accordingly no Service Tax is leviable under the provisions of Service Tax. Appeal allowed in part.
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