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2018 (12) TMI 792 - AT - Service TaxClassification of services - Works Contract Services or not - Mega Exemption Notification No.25/2012-ST dated 20.06.2012 - Circular No.80/10/2004-TRU dated 17.09.2004 - Held that:- Board Circular supports the assessee’s case and it is well settled law that revenue cannot go against the Board Circular. Circular No.80/10/2004-TRU dated 17.09.2004 has observed that from the definition of work contract, it is very much clear that completion and finishing services, repair, alternation, renovation or restoration of, or similar services, in relation to construction of a new building or a civil structure or a part thereof, or of pipeline or conduit, primarily for the purposes of commerce or industry is within the purpose of tax. Appeal dismissed - decided against Revenue.
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