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2020 (10) TMI 475 - AT - Service TaxLevy of service tax - works contract service or erection, commissioning and installation service - rescinded notification no. 34/2012-ST dated 20th June 2012 - HELD THAT:- The reviewing authority is not aggrieved by the rejection of the proposal in show cause notice to subject the receipts of the respondents to tax as provider of ‘works contract service’ instead of ‘erection, commission and installation service’ and the appeal is limited to the inapplicability of notification no. 32/2010-ST dated 22nd June 2010 that has been relied upon by the adjudicating authority. The grounds preferred in the present appeals are also limited to the eligibility of the respondents to avail the benefit of a notification intended for exempting services rendered by distributors of electricity. The appeal has not disputed eligibility under the other notification, exempting services in relation to ‘transmission of electricity’ which extinguishes tax liability for the period prior to 30th June 2012. The impugned order has confirmed the liability for the period thereafter and found that the noticees therein had paid in excess of such amounts while making their declarations under the scheme - Appeal dismissed - decided against revenue.
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