Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1589 - AT - Service TaxConstruction of Complex Service - construction of residential complex and Pondicherry University(PU) and appellant’s quarters made to CPWD/PD - Demand of Service Tax - Held that:- The decision of this Tribunal in M/s. Sima Engineering Constructions [2018 (5) TMI 405 - CESTAT CHENNAI] covers the issue where relaince placed in Nitesh Estates Vs. Commissioner of Central Excise [2015 (11) TMI 219 - CESTAT BANGALORE], where it was held that If the land owner enters into a contract with a promoter/builder/developer who himself provided service of design, planning and construction and if the property is used for personal use then such activity would not be subject to service tax - demand do not sustain. Penalty - Tower Foundation for M/s. BSNL. under Commercial or Industrial Construction Service - the tax liability was paid up by the appellant albeit under another head, namely, CICS whereas the demand confirmed is under Works Contract Service - Held that:- Setting aside of penalty is judicious especially considering that the amount of tax liability was already paid up by the respondents. Appeal dismissed - decided against Revenue.
|