Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1688 - CESTAT NEW DELHIBenefit of composition scheme for work contract service - N/N. 32/2007 dated 22.05.2007 - Whether not filing of prior intimation before availing the benefit of Notification No. 32/2007 dated 22.05.2007 can be considered as a serious violation of service tax law amounting to non-payment of appropriate amount of service tax? - HELD THAT:- There is no denying of the fact that the work contract entered by the assessee involves supply of goods as well as service component and therefore, the activity undertaken by them was rightly classifiable under the work contract service. Since N/N. 32/2007 is available to the service providers who are providing services of composite work contract, all the substantial benefit of Notification No. 32/2007 cannot be denied only on the ground that the assessee has not intimated the Department prior to deposit of service tax and filing of service tax return under the composite scheme for work contract. Appeal allowed - decided in favor of appellant.
|