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2023 (4) TMI 661 - AT - Service TaxLevy of service tax - Commercial or Industrial Construction Services - Erection, Commissioning & Installation Services - Construction of Complex Services - Dredging Services - Cleaning Activity Services - Supply of Tangible goods Services - Storage & Warehousing Services - It was alleged that the appellant by wrongly showing various taxable service provided by them under exempted service category had not paid the Service tax - period from 2005-06 to 2009-10 - HELD THAT:- Appellant claims that most of demands have been raised under the wrong category of services hence not sustainable. It is also found that in the present matter service tax demand has been confirmed by the Learned Commissioner on the activity related to the drainage line/ pipe line under ‘Erection, commissioning/installation services. However as per the Larger Bench decision in the case of M/S. LANCO INFRATECH LTD. AND OTHERS VERSUS VERSUS CC, CE & ST, HYDERABAD [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] the said activity of laying pipelines is not covered under the ‘erection, commissioning/ installation service. Appellant herein also claimed that Learned Adjudicating authority wrongly confirmed the demand under the head of cleaning services, whereas their activity is not covered under the scope of cleaning services. It is also observed that the submission of the learned Counsel as well as submission made in the appeal memorandum that the adjudicating authority has not dealt with issue of service provided under the category of ‘construction of complex service services in proper perspective. Appellant claimed that they had not constructed any building or part thereof, having more than 12 residential units. Further the bunglow constructed by the appellant at KPT colony for use by the employee of M/s Kandla Port Trust is for personal use hence not taxable. The issue needs to be remanded back to the adjudicating authority for re-appreciation of the claim of the appellant. This is a fit case for remand the matter to Learned Adjudicating authority for re-consideration of the overall case - The appeal is allowed by way of remand to the adjudicating authority.
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