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2019 (4) TMI 242 - AT - Service TaxManagement Maintenance or Repair Services - services of construction of roads and clearing and cooling pond materials - non-payment of service tax - January 2006 to September 2006 - N/N. 25/2012-ST dated 20.06.2012 - Held that:- Notification mentiones that the road should be for use by general public whereas Section 97 does not mention any such condition. The Notification cannot go beyond the statute and in case of a difference; statute shall prevail over the Notification. Moreover the work undertaken by the appellant comes under the category of Works Contract and therefore is not taxable before 01.06.2007. Clearing of cooling pond materials undertaken by the appellants - Held that:- The work order was for 10,000 Cu.M @ 180 per Cu.M. Therefore, this work also comes under the ambit of Works Contract and therefore not chargeable Service Tax before 01.06.2007. In view of this the other submissions of the appellants that they come under transportation service and that VAT has been paid on the work undertaken for clearing of cooling pond become redundant - Appeal allowed.
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