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2019 (1) TMI 1434 - AT - Service TaxScope of SCN - Works contract services or Construction services - appellants were issued show cause notices proposing to demand service tax under Works Contract Services. After due process of law, the original authority confirmed the demand under Construction of Residential Complex Services - Held that:- The appellant was discharging the service tax under Construction of Residential Complex. However, the SCN has been issued proposing to demand under Works Contract Services. After adjudication, the Commissioner held that the services are rightly classifiable under Construction of Residential Complex Services and confirmed the demand raised in the SCN under Works Contract Service - The Commissioner has traveled beyond the scope of the SCN and such confirmation of demand on a different category of service is not sustainable. The issue whether composite contracts involving both element of services as well as supply of goods would fall under Commercial or Industrial Construction Services / Residential Complex Services was analysed by the Tribunal in the case of Real Value Promoters Pvt Ltd. And others [2018 (9) TMI 1149 - CESTAT CHENNAI] and the Tribunal held that such composite contracts would not fall under the category of Commercial or Industrial Construction Services / Residential Complex Services and can be classified only under Works Contract Services - thus, the confirmation of demand under Construction of Residential Complex Services is un-sustainable and requires to be set aside. Appeal allowed - decided in favor of appellant.
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