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2020 (1) TMI 676 - AT - Service TaxLiability of sub-contractor to pay tax - construction of residential complex - Department was of the view that the Appellant as sub-contractor were liable to pay service tax on the value of services provided to main contractor, including Manglam - period 2011-12 to 2012-13 - HELD THAT:- As far as the payment of service tax by the sub-contractor is concerned, the same is settled by the order of this Tribunal in case of COMMISSIONER OF SERVICE TAX VERSUS MELANGE DEVELOPERS PVT. LTD. [2019 (6) TMI 518 - CESTAT NEW DELHI] therefore, the Appellant is required to pay service tax on the work undertaken by him as sub-contractor. The Appellant has contended that for relevant period they would be entitled for exemption of from payment of service tax under N/N. 06/2005 as amended and also for the construction activities undertaken services provided to the educational institute which is exempt under service tax law - It is also submitted that the Appellant has also provided certain materials, while providing service to the service recipient which is required to be given adjustment in terms of N/N. 12/2003-ST dated 20.06.2003, which has not been considered by the Commissioner (Appeals) whiling remanding the matter back to Adjudicating Authority. Appeal allowed by way of remand.
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