Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1479 - AT - Service TaxLevy of tax - Works contract service - Construction of Complex Service - construction of residential houses - demand w.e.f 1.6.2007 - Held that:- The appellant had rendered the services under the heading “Works Contract Service”, for which there is no proposal in the show cause notice for payment of tax. Held that:- The ld. Commissioner has, for the same activity, held that prior to 1.6.2007, the appellant/assessee is taxable under the category “Construction of Complex Service” and further held that w.e.f. 1.6.2007, the same work will appropriately be taxable under “Works Contract Service” as under all these contracts executed during the disputed period, the transfer of property in goods is involved in the execution of contract and as such the goods were liable to sales tax under the Sales Tax Act and accordingly, the conditions for classifying the goods under the heading “Works Contract Service” were satisfied. The confirmation of demand for the period post 1.6.2007 under the category of “Works Contract Service” is bad, as there is no proposal in the show cause notice for payment of service tax under this category - the demand in the show cause notice was under the category of “Construction of Complex Service”. Appeal allowed - decided in favor of appellant.
|