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2018 (10) TMI 322 - AT - Service TaxClassification of services - Works contract service - Erection, Commissioning and Installation Service or otherwise? - Sub-contract - service provided to the Delhi Jal Board - Services provided to HUDA Haryana and Urban Development Authority. Whether the services provided by the sub-contractor is falling within the services as mentioned in the show cause notice or elsewhere? Held that:- It is the contention of the Ld. Advocate that the services provided were pertaining to the construction of road which is also evident from the work order submitted before us. However, there is a difference in opinion by the Appellant and primary adjudication authority and calculation of gross value for services render as to what are the services actually provided. From the perusal of the appeal record we also find that the appellant has not provided the actual information which was asked by the Department to arrive at the revaluation of Service Tax leviable. In view of the non-cooperation in providing the data as required by the Department for the payment of Service Tax the same was confirmed by the primary adjudicating authority as well as the Ld. Commissioner (Appeal) in the impugned order by applying best judgement. The issue need to be decided by the lower adjudicating authority for considering the entire evidence regarding the nature of the services provided by the appellant - appeal allowed by way of remand.
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