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2020 (10) TMI 474 - AT - Service TaxNon-payment of Service tax - Commercial & Industrial Construction service - period 1/4/2007 to 31/3/2012 - suppression of facts or not - Extended period of Limitation - HELD THAT:- The appellant provided construction service in all the cases with material. The perusal of work order/agreements show that all the construction services in dispute is with material. Therefore, the counsel for the appellant correctly submitted that the services fall under ‘Works Contract Service’ and not under ‘Commercial or Industrial Construction Service’. The construction of common Amenities building for Kishangarh Hi-Tech Textile Park was constructed for providing training and welfare facilities to the worker employed. KHTPL is not a commercial entity but a body created by Ministry of Textile for providing common infrastructure to textile industries. There is force in appellant’s submission that the construction service done by the appellant is with material and it had paid VAT on works contract as per Rajasthan VAT Act. Therefore it would fall under ‘works contract service’. The service provided by the appellant falls under Works Contract Service but the department has classified the service under Commercial or Industrial Construction Service and not under Work Contract Service. Appeal allowed - decided in favor of appellant.
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