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2023 (11) TMI 257 - CESTAT NEW DELHINon-payment of service tax - works contract service for the period April 2013 to September 2013 - applicability of N/N. 25/2012 dated 20.06.2012 - HELD THAT:- A perusal of the work orders, leaves no manner of doubt that the services were provided by the appellant to a local authority by way of construction, erection, commissioning of pipeline or water supply. Thus, the services provided by the appellant would be exempted under the Notification dated 20.06.2012, keeping in mind the definition of a local authority under section 65B (31) of the Finance Act. The aforesaid position emerges from a perusal of the show cause notice and the order passed by the Commissioner. Thus, even if the appellant had not filed any reply to the show cause notice, the aforesaid fact would have to be taken into consideration for arriving at a conclusion as to whether the services provided by the appellant to the local authority would be exempted from payment of service tax under the Notification dated 20.06.2012. Such being the position, the impugned order dated 31.3.2015 passed by the Commissioner cannot be sustained and is set aside - Appeal allowed.
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