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2019 (1) TMI 1432 - AT - Service TaxConstruction of Industrial complexes services - Finishing and completion services - Short payment of service tax - wrong availment of abatement provided under Notification No. 1/2006-ST dated 01.03.2006 - non-payment of service tax on recipient portion - period from November, 2006 to 10/2007 and from 01/2007 to 12/2007 - Held that:- Issue decided by the Bench in the case of M/s/ Real Value Promoters Pvt. Ltd. & Ors. Vs. Commissioner of G.S.T. & Central Excise, Chennai & Ors. [2018 (9) TMI 1149 - CESTAT CHENNAI], where it was held that The services provided by the appellant in respect of the projects executed by them for the period prior to 1.6.2007 being in the nature of composite works contract cannot be brought within the fold of commercial or industrial construction service or construction of complex service - For the period after 1.6.2007, service tax liability under category of ‘commercial or industrial construction service‟ under Section 65(105)(zzzh) ibid, ‘Construction of Complex Service‟ under Section 65(105)(zzzq) will continue to be attracted only if the activities are in the nature of services‟ simpliciter - the issue being identical, the above ruling squarely applies to the case on hand - demand set aside. Works Contract Services - Demand of ₹ 29,58,712/- (06/2007 to 02/2008) under WCS with interest thereon - Held that:- It is a fact borne out of the records that the assessee had charged service tax in their bills raised on customers, the service tax liability against which is ₹ 29,58,712/-, payable for the work undertaken between June 2007 and November 2008. Out of the above service tax liability, assessee has discharged a sum of ₹ 25,00,000/- on 11.02.2009. It is clear from the appeal memo that the assessee-appellant has not disputed the findings of the Ld. Commissioner that there was no dispute as to classification - there are no reason to interfere with the above findings of the Ld. Commissioner and hence, the same is held to be in order. Imposition of penalty - Held that:- The Delhi Bench of the Tribunal in the case of Siddha Projects Pvt. Ltd. [2017 (4) TMI 36 - CESTAT NEW DELHI] has set aside the penalty imposed under Sections 76 and 78 of the Finance Act, 1994 invoking the provisions of Section 80 of the Act - following the same, the penalty is set aside. Appeal allowed in part.
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