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2017 (12) TMI 1377 - AT - Service TaxComposite works contract - Commercial or industrial construction service - extended period of limitation - Held that: - It is clear that in case of composite works contract the tax liability will arise only with effect from 01.06.2007, demands under commercial or industrial construction service do not sustain - There is bonafide belief on the part of the appellant regarding non-liability to service tax. Such being in the case, we find the elements required for invoking extended period for demand under Section 73 could not be established in the present case - appeal allowed on limitation.
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