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2019 (5) TMI 1099 - AT - Service TaxRefund of service tax paid - Industrial and Commercial Construction Service - Department was of the view that construction services rendered by appellant to M/s Bharat Dynamics Limited are subject to levy of service tax - Rejection of refund on the ground that the service recipient is a commercial concern and therefore the service tax paid is in order - HELD THAT:- The appellant had rendered the services to M/s Bharat Dynamics Limited which is a Public Sector Undertaking under the Ministry of Defence. The said organisation namely M/s Bharat Dynamics Limited is mainly/primarily engaged in defence production which are necessary for the country - The view taken by the Department that the said organisation is a commercial concern cannot be appreciated. The activity of construction of compound wall for M/s Bharat Dynamics Limited cannot be said to fall under the category of “Commercial or Industrial Construction Services” for the purpose of levy of service tax. The rejection of refund claim on this ground is unjustified. Appeal allowed - decided in favor of appellant.
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