Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1121 - AT - Service TaxScope of SCN - whether Service Tax can be fastened on the appellant/assessee under the Classification not Proposed in the Show Cause Notice? - whether the demand of Service Tax under the Category of “Construction of Residential Complex” for construction of single-storey residential units is tenable? - Held that:- It is found from the perusal of Show Cause Notice that there is no alternate proposal to Classify under the category of “Commercial or Industrial Construction Services” and as such, this demand to be denied beyond the scope of SCN - demand set aside. Levy of Service Tax on meditation centre and library building constructed for Gautam Buddha University - Commercial or Industrial Construction Services or not? - Held that:- This demand is also beyond the scope of SCN, as there was no proposal to levy Tax under the Category of CICS - Further also, as the Construction of Library and Meditation Centre is neither residential nor for commercial purpose. Hence, the same is not taxable even under the Category of CICS - demand set aside. Penalties are also set aside. Appeal allowed - decided in favor of appellant.
|