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2019 (2) TMI 765 - AT - Service TaxAbatement under N/N. 1/2006-ST for Commercial or Industrial Construction Service - abatement under N/N. 17/2005- ST in respect of Site Formation, Excavation, Earth Moving and Demolition Services - Management, Maintenance & Repair being in the nature of works contract services - Held that:- These services are not being acceptable prior to 01.06.2007 and not being chargeable to service tax under Works Contract Service post 01.06.2007 because the demand was not made under this head - these aspects need to be considered by the original adjudicating authority after following principles of natural justice. Penalty - Cleaning services - Held that:- It is hard to hold that sweeping of roads or cleaning of drains cannot be considered as cleaning services as claimed by the appellant - the appellant has not disclosed any of the services to the Department and these came to light only by investigation by the Department and therefore having not made out any case for exemption from penalty under section 78. Appeal decided partly against assessee and part matter on remand.
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