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2019 (8) TMI 1371 - AT - Service TaxClassification of services - construction services provided to M/s Bhopal Development Authority and M/s Greater Noida Development Authority - Body corporate or not - whether classifiable under Works Contract Services or not - denial of benefit of Notification No.30/2012-ST dated 20.06.2012 - HELD THAT:- The Appellate Authority is not disputing the fact that Bhopal Development Authority as also Greater Noida Development Authority are Body Corporate. However, he is further observing that they have not been established Body Corporate under Clause (7) of Section 2 of the Companies Act, which is requirement of the notification in question - We have seen the said Clause (7) of Section 2 of the Companies Act the said Section has inclusive definition which include the companies incorporated Out-side India but further excluded certain Body Corporates, which Central Government, may by the notification in the public Official Gazettes, specify in this behalf. The facts is as to whether the appellant has paid 50% of the duty or not, is required to be checked by the Original Adjudicating Authority to whom the matter is being remanded - appeal allowed by way of remand.
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