Tribunal rules in favor of M/s Ramky Infrastructure Ltd., setting aside Service Tax demand for construction services. The Tribunal set aside the demand for Service Tax under 'Commercial or Industrial Construction Service' for projects executed during a specific period, ...
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Tribunal rules in favor of M/s Ramky Infrastructure Ltd., setting aside Service Tax demand for construction services.
The Tribunal set aside the demand for Service Tax under 'Commercial or Industrial Construction Service' for projects executed during a specific period, ruling in favor of the Appellant, M/s Ramky Infrastructure Ltd. The services provided were classified as 'Work Contract' services, not subject to service tax before a specified date, as per a Supreme Court judgment. The Tribunal found the demand unsustainable for the relevant period, thus allowing the appeal and overturning the Commissioner's decision to confirm the demand, interest, and penalty.
Issues involved: The issues involved in the judgment are the demand of Service Tax under the category of 'Commercial or Industrial Construction Service' for construction work executed during a specific period, classification of services as 'Work Contract' service, applicability of service tax prior to a specified date, and the settlement of the issue by the Supreme Court in a related case.
Summary: The Appellant, M/s Ramky Infrastructure Ltd., received a Show Cause Notice proposing a demand for Service Tax under the category of 'Commercial or Industrial Construction Service' for projects executed during a certain period. The Commissioner confirmed the demand, including interest and penalty. The Appellant contended that the services provided were classifiable as 'Work Contract' service, not liable for service tax during the relevant period, citing a Supreme Court judgment. The Appellant argued that the demand was not sustainable based on the settled issue. The Authorized Representative supported the adjudicating authority's findings. After hearing both sides, the Tribunal observed that the services rendered were indeed 'Work Contract' services, not subject to service tax before a specified date. Referring to the Supreme Court judgment, the Tribunal held that the demand under 'Commercial and Industrial Construction Service' was not sustainable for the period in question, thus setting aside the demand and allowing the appeal.
(Order pronounced in the open court on 28 June 2023.)
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