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2018 (12) TMI 435 - AT - Service TaxBenefit of abatement - commercial and industrial construction services - case of the department is that abatement of 67% is not admissible as per the aforesaid Notification on the ground that the service provided by the appellant is falling under the category of site formation and clearance, excavation and earth moving and demolition - Held that:- It is clear that the site clearance and excavation is an incidental and ancillary to civil work - the service is correctly classifiable under the commercial or industrial construction service. The abatement on 67% as per Notification 01/2006-ST is legally admissible to the assessee - appeal allowed - decided in favor of appellant.
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