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2022 (6) TMI 1261 - AT - Service TaxComputation of Service tax liability - Works Contract - whether the adjustment of excess paid tax in the first half of the Financial Year 2015-16, have been rightly denied? - HELD THAT:- It is found that the order of Court below calculating the service tax liability on 100% of the turn-over under works contract service is illegal and irresponsible in view of the mandate of law and more fully mentioned in Notification No.24/2012-ST read with section 65(105)(zzzza) which provides for taxation to service tax only the proportion of service involved in works contract. The appellant are directed to calculate the service tax payable under the Rules and file a calculation sheet before the assessing officer. If any amount is still payable by them they shall pay the same. It is further held that under such circumstances no interest is payable. Penalties imposed are set aside. Appeal allowed - decided in favor of appellant.
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