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2019 (8) TMI 1183 - AT - Service TaxCommercial & Industrial Construction Service - Construct work carried out alongwith materials - deduction of VAT - HELD THAT:- Though there is mention about the deduction of VAT at source still there is no record available that the entire contract was to be executed alongwith material. We, therefore, are of the opinion that in so far as the confirmation of service tax under ‘Commercial & Industrial Service’ is concerned, the matter needs to be re-verified at the level of Original Authority who shall take into consideration the facts of the case and provisions of law. Penalty u/s 78 of FA - HELD THAT:- The penalty under Section 78 of Finance Act, 1994 equal to the amount of service tax of ‘Business Auxiliary Service’ the same is set aside. Appeal allowed by way of remand.
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