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2019 (3) TMI 1505 - AT - Service TaxCommercial or Industrial Construction Services - Residential Complex Services - demand of service tax - Held that:- The works undertaken are of composite nature involving both service element and supply of goods. The demand prior to 01.06.2007 for such composite indivisible contracts cannot sustain as per the decision of the Hon'ble Apex Court in M/s. Larsen & Touboro Ltd., [2015 (8) TMI 749 - SUPREME COURT] - The demand after 01.06.2007 is also not sustainable under the category of Commercial or Industrial Construction Services or Construction of Residential Complex Services as per the decision laid down by the Tribunal in the case of M/s. Real Value Promoters [2018 (9) TMI 1149 - CESTAT CHENNAI] - The demand under Construction of Residential Complex Services and Commercial or Industrial Construction Services cannot sustain and requires to be set aside. Management, Maintenance or Repair Services - toll plaza - demand of service tax - Held that:- Undisputedly, Toll shed / Plaza is constructed on the side of road which is national highway. The activities of constructions and repair and maintenance of roads are exempted from levy of service tax - The decision in the case of M/s. Phoenix Engineering [2015 (12) TMI 749 - CESTAT MUMBAI] has discussed the issue and held that Repair and Maintenance of Roads and Toll Plaza are not subject to levy of service tax - the demand under Management, Maintenance or Repair Service is not sustainable and requires to be set aside. Consulting Engineering Services - demand of service tax - Held that:- The appellants are engaged in construction activities. The definition of Consulting Engineering Services show that a professional engaged in giving advices of consultancy would alone fall under this category. The department has not produced any evidence to show that the appellants have rendered any advice of this nature - the demand under Consulting Engineering Services is incorrect and requires to be set aside. Appeal allowed - decided in favor of appellant.
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