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Service Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Non-payment of Service tax - suppression of facts or not - ...


Tax Dispute Resolved: Services Classified as Works Contract, Not Commercial Construction; No Suppression of Facts Found.

October 13, 2020

Case Laws     Service Tax     AT

Non-payment of Service tax - suppression of facts or not - Extended period of Limitation - The service provided by the appellant falls under Works Contract Service but the department has classified the service under Commercial or Industrial Construction Service and not under Work Contract Service - Demand set aside - AT

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