Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (8) TMI 471 - AT - Service TaxClassification of supply (service includes supply of goods) - Commercial or Industrial Construction Services - contract is inclusive of supply of goods - availability of benefits of abatement to exclude the value of goods so as to arrive at the assessable value for raising demand of service tax - HELD THAT:- The issue has already been examined in detail by the Tribunal in the case of M/S. URC CONSTRUCTION (P) LTD. VERSUS COMMISSIONER OF CENTRAL, SALEM [2017 (1) TMI 1363 - CESTAT CHENNAI] where it was held that even as the services rendered by them are taxable for the period from 1st June, 2007 to 30th September, 2008 the narrow confines of the show cause notices do not permit confirmation of demand of tax on any service other than ‘commercial or industrial construction service. Since the issue is no longer res-integra, the instant demand of service tax under the category of Commercial or Industrial Construction cannot be sustained and hence, set aside - appeal allowed - decided in favor of appellant.
|