Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1359 - AT - Service TaxValuation - completion and finishing services - abatement - As per the Revenue, value of the material used by appellant is not separately indicated in various invoices and service tax was charged on the invoice value, after availing abatement of 67% to which the appellant are not entitled for abatement of 67% - Held that: - it is not disputed that appellant is executing the works of finishing assigned to them along with material - in terms of the decision of Hon'ble Apex Court in Larsen & Toubro Limited [2015 (8) TMI 749 - SUPREME COURT] merits classification of the services rendered by the appellant under Works Contract services for prior period or the subsequent period. As the services of Works Contract became taxable with effect from 01.06.2007, therefore, the demands pertaining to prior to 01.06.2007 are not sustainable. For the period post 01.06.2007, as it is been held that services merit classification under Works Contract services and it is not disputed that appellant is providing services along with material, in that circumstance, the appellant is entitled for abatement of 67% of the value of taxable services and for remaining 33% value of the service, the appellant is paying service tax. Therefore, on the gross value of services provided by the appellant, are not taxable. Extended period of limitation - Held that: - As on the same issue, earlier also the show cause notice was issued to the appellant for the prior period, in that circumstance, the SCN is barred by limitation. Appeal allowed - decided in favor of appellant.
|