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2021 (10) TMI 304 - AT - Service TaxNon-payment/short payment of service tax - works contract services provided to Rajasthan Rajya Vidyut Prasaran Nigam Ltd., a State PSU - time limitation - exemption to commercial nature of building - applicability of circular no.12/2012-ST read with exemption notification no.25/2012-ST - HELD THAT:- No case of contumacious conduct or conscious breach of law is made out in the facts and circumstances. Revenue has raised the demand in the show cause notice, which has been found to be misconceived by the Commissioner (Appeals), as the appellant was entitled to exemption. Further, the services rendered to the Government Companies post 30.06.2012, being of non-commercial nature, was also exempt under Notification No.25/2012-ST - all the demand of tax and penalties are fit to be set aside. Amount paid as tax is Revenue deposit, and directed to be refunded with interest (from the date of deposit till date of refund @ 12% P.A) - All penalties are set aside - Appeal allowed.
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