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2019 (4) TMI 590 - AT - Service TaxWorks contract service - Scope of SCN - Demand of service tax under the head Construction of Residential Complex service - benefit of abatement of 67% - Held that:- THe matter is indeed covered by the case laws of M/s. Larsen and Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] and M/s. Real Value Promoters Pvt. Ltd. [2018 (9) TMI 1149 - CESTAT CHENNAI] relied upon by her. Thus, when the service performed is Works Contract Service for the entire period covered by the impugned order, the demand of service tax under ‘Construction of Residential Complex’ instead will only serve to vitiate the proceedings ab initio - the entire demand cannot be sustained and will require to be set aside - decided in favor of assessee.
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