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2014 (2) TMI 1221 - AT - Service TaxPainting of individual houses / flats - Works contract services - Appellant paid service tax on painting of commercial complex and residential complexes but did not paid in respect of individual houses / flats - composite contract - State of VAT has been discharged on all the painting activities including individual flats - Circular No. B1/6/2005/TRU, dated 27-7-2005 - Held that:- the most important and crucial aspect to be decided is whether painting of a building amounts to repair or maintenance. On the one hand learned counsel would submit that it amounts to repair because if the painting is not proper, cracks can develop and there can be water seepage etc. Moreover, renovation or restoration is also covered and the definition also used the word “similar services”. There could be a view that painting can be covered under renovation and restoration also as far as the walls of the building are concerned. The stand taken by the assessee that the assessee is liable to pay Service Tax treating the painting activity as a works contract cannot be found fault with at this stage subject to detailed consideration at the time of final hearing and therefore a case has been made out for waiver. - Stay granted.
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