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2019 (3) TMI 448 - AT - Service TaxConstruction services - non-payment of service tax - it was alleged that appellant had constructed building for Manyavar Kanshi Ram Hospital at Greater Noida and did not pay service tax - burden to prove - CBEC Circular No.80/10/2004-ST dated 17.09.2004 - Held that:- Through the proceedings, we have came to know that revenue has repeatedly passed on the onus on the appellant to establish that the building constructed for use by Manyavar Kanshiram Hospital was not for commercial purpose. However, as per the said clarification onus was on revenue to prove that the said building was being used or to be used for making profit. The construction of the building was done during the year 2008-09 and 2009-10 where the show cause notice was issued on 24.10.2013. For issue of show cause notice Revenue could not give any evidence to establish that the said building was being used for such purposes by which the organization using the same was making profit. Therefore, in terms of the said circular service tax was not leviable on the said activity performed by the appellant. Since the service tax was not leviable and appellant is succeeding on merit the issue of limitation need not be discussed and decided. Appeal allowed - decided in favor of appellant.
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