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2015 (11) TMI 1181 - AT - Service TaxDemand of service tax - Short payment of service tax - erection, commissioning or installation service - Service rendered through sub-contractors - Held that:- Commissioner has not analysed the evidences e.g. the work order issued by the Assam State Electricity Board, the conditions of payment and the scope of the work undertaken by the appellant and the work executed through its sardars etc., the Ld. Advocate categorically claims that there have been no sub-contractors and the sardars appointed by them are virtually the employees of the appellant. Therefore, the amount paid/re-imbursed to the sardars need not suffer service tax even though it relates to erectioning, commissioning or installation services. It is also claimed that while discharging service tax on the gross taxable value received from Assam Electricity Board, they have also included the amount paid to the sardars/sub-contractors. This aspect needs to be scrutinized and verified through evidences. - Matter remanded back - Decided in favour of Revenue.
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