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2012 (6) TMI 720 - AT - Service TaxWaiver of pre-deposit – Commercial Construction and Industrial Services or works contract - appellant was providing "Commercial Construction and Industrial Services" right from the beginning and after the introduction of services "Works Contract" with effect from 01.6.2007, they opted to pay service tax on the services provided by them under the category of Works Contract – Held that:- Board Circular dated 24.08.2010 has clarified that the services could be considered as works Contract services. Having given no reason in order in original, for classifying the services rendered by the appellant under the category of "Commercial Construction and Industrial Services", just simply denying the claim of the assessee , that services are not Works Contract services. Appellant has made out a prima facie case for waiver of pre-deposit
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