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2010 (12) TMI 229 - AT - Service TaxWorks Contract Service – Amendment w.e.f. 1.6.2007 – Composition scheme – stay - . The Board's Circular clarified a point, which is squarely applicable to the facts of the present case. The question was whether a service provider was entitled to avail the benefit of payment of Service Tax at compounded rate in terms of Rule 3(3) where he had paid Service Tax prior to 01.06.2007 under any of three heads including commercial or industrial construction service. It was clarified that the service provider in such factual situation was not entitled to the benefit. This Circular was upheld by the Hon'ble High Court in the case of Nagarjuna Construction Company Ltd. (2010 - TMI - 77165 - ANDHRA PRADESH HIGH COURT) - the appellant directed to pre-deposit an amount of Rs. 2.66 crores.
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