The case involved a dispute regarding the classification of ...

Appellant wins case against service tax demand on construction services. Tribunal rules in favor based on evidence and limitations.

Case Laws Service Tax

June 25, 2024

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential Complex/Commercial or Industrial Construction Service for the purpose of service tax. The Appellate Tribunal held that the construction services were composite in nature and fell under works contract service post-1-6-2007. Citing a precedent, it was established that demand for service tax under construction services could only be applicable to purely service contracts pre-1-6-2007, and for composite contracts post-1-6-2007. The Tribunal found that the appellant had disclosed tax payment under works contract service, negating the need for an extended period of limitation. Consequently, the demand for service tax under construction services was deemed unsustainable, and the impugned order was set aside with the appeal being allowed.

View Source

← Previous Next →

The case involved a dispute regarding the classification of ...

Appellant wins case against service tax demand on construction services. Tribunal rules in favor based on evidence and limitations.

Case Laws Service Tax

June 25, 2024

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

The CESTAT Allahabad Appellate Tribunal ruled in a case involving the demand of service tax for services rendered by a non-resident from a country outside India related...

Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by...

Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The case involves a dispute over service tax liability on the amount retained by the appellant from the sale proceeds of unclaimed imported goods. The appellant, an...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

The case involved the export of services related to sales promotion of goods in India to recipients outside India. The Appellate Tribunal held that since the appellant...

Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Quick Updates: