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2019 (3) TMI 814 - AT - Service TaxConstruction services - It appeared to Revenue that services provided by the service provider were in relation to construction where the construction was alongwith the material and service provider had paid sale tax on the said material - Held that:- In the grounds of appeal Revenue has stated that similar projects were also executed by Municipalities. Therefore, we do not find any strength in the grounds raised by Revenue. We, therefore, uphold the impugned Order-in-Original in so far as it relates to setting aside the demand of service tax in respect of such construction work which were provided to various agencies as dealt with in the impugned proceedings - appeal of Revenue dismissed. Benefit of N/N. 01/2006 dated 01/03/2006 - work undertaken was with material and there was no transfer of property in goods involved - time limitation - Held that:- During the period 2011-12 the service provider was liable to pay service tax of ₹ 97 lakhs. Whereas the confirmation of demand was for ₹ 43 lakhs and there is no information about service tax paid during the year 2011-12 therefore the contention of the learned counsel for service provider that the demand for the period from April, 2011 to June, 2012 is barred by limitation is worth consideration.
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