Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 149 - AT - Service TaxClassification of service - composite works contract for construction of houses for Tsunami affected victims - Works Contract service or construction of residential complex service? - HELD THAT:- The documents evidencing supply of material were not produced before the adjudicating authority. This being the case, we are unable to conclude whether contract was indeed within the fold of works contract service” involving supply of both materials and labour. In the circumstances, the matter is remanded to the adjudicating authority for the limited purpose of going through the documents that may be produced by the appellants in support of the claim that materials had also been supplied by them. Penalty - HELD THAT:- As the said issue was mired in litigation, we hold that even if any amount of tax is confirmed in such denovo adjudication, there shall be no penalty under the Finance Act, 1994. Appeal allowed by way of remand.
|