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2020 (5) TMI 172 - AT - Service TaxCommercial or Industrial Construction Service - wrong availment of benefit of Notification No. 1/2006-ST dated 01.03.2006 - recovery of short paid duty alongwith interest and penalty - period from April 2006 to March 2008 - HELD THAT:- The Commissioner has not discussed the individual contracts, the copies of which now submitted by the Ld. Advocate, in confirming the demand against the appellant. Therefore, in the interest of justice, it is prudent to remand the matter to the adjudicating authority to analyse each and every contract under which Commercial or Industrial Construction Service has been rendered during the relevant period and the admissibility of the quantum of abatement under Notification No. 1/2006-ST dated 01.03.2006. Appeal allowed by way of remand.
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