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2016 (6) TMI 277 - CESTAT BANGALOREStay application - Waiver of pre-deposit - Demand of differential Service tax along with interest and penalty - Section 76, 77, & 78 of the Finance Act 1994 - before 01.06.2007, appellant was paying service tax under commercial and residential construction services but with effect from 01.06.2007 they started paying service tax under the category of works contract on the basis of composition scheme in respect of contracts which were entered into prior to 01.06.2007 - Held that:- by following the decision of Hon'ble Supreme Court in the case of CCE & Kerala vs Larsen Toubro Ltd [2015 (8) TMI 749 - SUPREME COURT], after 01.06.2007, the tax liability has to be discharged under works contract only and no service tax can be charged on construction of commercial and residential services. Therefore, the applicant has a prima facie case for grant of total waiver of pre-deposit. - Waiver granted and recovery stayed
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