Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 795 - AT - Service TaxContract related to development and maintenance of garden of GM Office, VTC, Executive hostel, Dispensary etc. - proviso to Sub-section (1) of Section 73 of Finance Act, 1994 - Held that:- Small part of the confirmed demand pertains to the period from 14/10/2007 to 14/10/2008 and remaining confirmed demand is not sustainable for the reason that proviso to of Sub-section (1) of Section 73 of Finance Act, 1994 was not invoked. In respect of the demand related to contract dated 23/02/2006 for the period from 14/10/2007 to 14/10/2008, we remand the matter back to the Original Authority with direction to examine the admissibility of the appellant to the benefit of said Notification No.12/2003-ST. Appeal allowed by way of remand.
|