Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 798 - AT - Service TaxWorks contract - commercial or industrial construction services - whether construction activity undertaken by the appellant prior to 01.06.2007 for construction of quarters for CRPF, office building for HAL, administrative building for BSNL, convention hall for APTDC whether liable to be taxed under commercial or industrial construction services or construction of complex services or otherwise? - Held that: - In respect of the construction activities undertaken prior to 01.06.2007, we find that the adjudicating authority has clearly recorded that these construction activities were undertaken by the appellant under EPC contract; there being such a clear finding not contested by revenue as an admitted fact, then in our considered view the same needs to considered on works contract services. Whether post 01.06.2007 the above construction would be taxable under works contract or otherwise? - Held that: - Post 01.06.2007, the construction activity undertaken by the appellant for the Government organizations are not taxable, is the claim of the appellant which has been rejected by the adjudicating authority on a finding that appellant had undertaken this activity of construction of quarters as a sub-contractor for Central Public Works Department (CPWD). Whether construction activity undertaken by appellant for private parties is taxable prior to and post 1.6.2007 or otherwise and whether the penalty is imposable on the appellant on the amount of tax not paid in respect of activity undertaken for private parties? - Held that: - As regards service tax liability in respect of work of construction executed of various private parties prior and post 01.06.2007, we find that it is the claim of the Ld. Counsel for appellant that they have discharged the service tax liability in toto along with interest; it is also the claim of the appellant that they had not collected any service tax from these private parties prior to 01.06.2007 while the adjudicating authority has recorded a finding that they have collected the tax from private parties. Since it is the claim of the appellant that they have not collected any tax prior to 01.06.2007 and discharged tax liability post 01.06.2007, claims needs to be verified by the lower authorities from the documents that may be produced by the appellant. The question of visiting the appellant with any penalty does not arise even in the case of tax liability in respect of the works executed for private parties. Appeal allowed in part and part matter on remand.
|