New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 1531 - CESTAT NEW DELHI

2015 (11) TMI 1531 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Valuation - Benefit of 67% abatement was not allowed on the ground that there was some free supply materials - Held that:- prima facie case is in favor of assessee - stay granted on this account.

As regards the service provided to the so called charitable organization in the form of constructing buildings for Amity School, Amity University and Amity Engineering College at various locations, prima facie, it would fal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ri S K Sarwal, Advocate For the Respondent: Shri Amresh Jain, AR Per R K Singh : Stay application along with appeal has been filed against order-in-original dated 31.5.13, in terms of which service tax of ₹ 9,27,14,535/- in respect of show cause notice dated 17.8.2010 and ₹ 5,50,36,386/- in respect of show cause notice dated 9.8.2012 have been confirmed along with penalties under the category of Commercial or Indus. Construction Services/ Work Contract service. 2. The appellant has c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er the category of Commercial or Indus. Construction Services. 3. We have considered the contention of the appellant. As regards the denial of benefit of 67% abatement on the ground of non-inclusion of free supply material in the value of taxable service, the issue is covered in the appellants favour vide CESTAT-Larger Bench in the case of M/s. Bhayana Builders Pvt. Ltd. (supra). As regards the service provided to the so called charitable organization in the form of constructing buildings for Am .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version