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2010 (1) TMI 478 - AT - Service TaxCommercial and Industrial Construction services - Assessee constructed residential complex for Central Government and defence department. Service tax was demanded for this activity under 'Commercial or industrial construction services'. The applicant have made out prima facie case that they had entered into work contract w.e.f.01.06.2007. Held that - application for waiver of pre-deposit of service tax and interest during period 10.09.2004 to 01.06.2007 was to be allowed as assessee had made out a prima facie case that it had entered into works contract which became exigible to tax only w.e.f. 01.06.2007. further held that - since for subsequent period assessee had not shown that it was not engaged in constructing residential complex consisting of more than 12 residential unit or even if it was to be held that it was engaged in construction of residential complex such complex was intended for personal use as 'residence', no prima facie case made out by assessee, and therefore, it was directed to pre-deposit demand for that period.
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