Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 439 - AT - Service TaxConstruction of Residential Complex Services - non-payment of service tax - irregular availment of abatement as per Notification 1/2006-ST dt.1/3/2006 - period involved is from 2007 to March 2010 - Held that:- It is very much clear from the facts that the contracts are composite in nature - The Tribunal in the case of Real Value Promoters Pvt. Ltd. and Others [2018 (9) TMI 1149] has analysed the issue, whether the levy of service tax under Construction of Residential Complex Services or Commercial or Industrial Construction Services would be sustainable in the case of composite contracts which involve both element of services as well as supply of goods - demand set aside. Management, Maintenance and Repair services - amounts collected by the appellant from customers - Held that:- The appellants have collected the amounts from their customers for providing maintenance and repair services - the levy of service tax under this category does not call for any interference. Appeal allowed in part.
|