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2019 (2) TMI 764 - AT - Service TaxWorks contract services - erection, commissioning or installation services - site formation services - services provided to DISCOMS - services provided to ONGC as sub-contractor in relation to tunnel work - GTA Service - demand of service tax - period October, 2008 to November, 2011 - Held that:- Demand in respect of the services rendered to DISCOMS, up to June, 2010 are unsustainable being retrospectively exempted, as has been upheld by the Tribunal in the case of Unitech Power Transmission Ltd [2018 (5) TMI 1130 - CESTAT HYDERABAD] - the service tax demand raised on the appellant for services rendered under erection, commissioning and works contract services for erection of transmission lines for DISCOMS is liable to be set aside - interest and penalties also set aside. Demands raised on goods transport agency - Held that:- The appellant is not contesting the same - demand upheld - penalty set aside. Demands raised on the appellant under site formation services etc., for the services rendered as sub-contractor to the main contractor - Held that:- The adjudicating authority has not recorded any findings on the submissions of the appellant that these are all rendered to and for consumption of SEZ unit or unit developer - A holistic reading of the notification 04/2004-ST needs to be done by the adjudicating authority - the appeal is remitted back to the adjudicating authority to reconsider the issue afresh. Appeal disposed off.
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