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2019 (11) TMI 1336 - AT - Service TaxCommercial or Industrial Construction Services - short payment of service tax - period October 2004 to May 2007 - Works Contract Services for the period June 2007 to March 2008 - period involved is prior to 01.06.2007. HELD THAT:- The demand under Commercial or Industrial Construction Services cannot sustain for the period prior to 01.06.2007 as per the decision of the Hon’ble Apex Court in the case of Larsen and Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT] - The demand for this period therefore requires to be set aside. Demand for the period June 2007 to March 2008 - Works contract services - HELD THAT:- The department has confirmed the demand under works contract services, applying the rate of service tax as 4.12%. During the relevant period i.e. prior to 01.04.2008, the rate of service tax is 2%. The appellant has filed returns by calculating the tax at the rate of 2% - the demand made by the department applying the rate aa 4.12% cannot sustain. Appeal allowed - decided in favor of appellant.
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