Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 21 - AT - Service TaxAbatement - Commercial or Industrial Construction Service - Works Contract Service - N/N. 1/2006-ST - Held that: - It is not in dispute that the services were rendered prior to 01.06.2007. The show-cause notices pertaining to later periods have been issued, only because the receipts for the said services already completed by the appellants, were received after 01.06.2007 and the appellants reflected the receipts of the payments in their ST-3 returns - The issue whether "Works Contract Services"/ "Construction of Commercial or Industrial Construction Services" are subject to levy of service tax prior to 01.06.2007 - demand set aside - appeal allowed.
|