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2013 (12) TMI 1380 - CESTAT AHMEDABADStay application - Commercial and Industrial Construction services - Interpretation of provisions of Rule 3(3) of the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 - Held that:- an assessee is eligible to opt for the Service Tax only if he exercises an option prior to payment of Service Tax on the works contract - appellant had followed the said procedure. Be that as it may, we also find strong force in the contentions raised by the ld.Counsel that if the Revenue authorities want to tax the services under Commercial or Industrial Construction services, they are eligible for abatement of 67% of the value which has been charged and collected by them - Stay granted.
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