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2018 (8) TMI 1509 - AT - Service TaxConstruction of residential complexes - residential complexes constructed for the Tamil Nadu Police Housing Corporation - residential complexes constructed as a sub-contractor for M/s. VGN Devadoss - non-payment of service tax - demand of service tax with Interest and penalty. Construction services provided to TNPHC - Held that:- This very Bench in the case of SIMA Engineering Constructions and others [2018 (5) TMI 405 - CESTAT CHENNAI] had held that the levy of service tax in respect of such construction activities cannot sustain - demand set aside. Construction of complex service provided to VGN - Held that:- It is seen that the appellants had already paid up the tax liability along with interest for belated payment before the issuance of SCN. Although these payments have been effected only after the visit of the officers, from the facts it emerges that the appellants had not received the payment from VGN till June 2007 - tax liability upheld, penalty u/s 78 set aside - However, penalty under Section 77 of the Act is not disturbed. Appeal allowed in part.
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