TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal Overturns Service Tax Demand & Penalties Against Construction Firm; Focus Shifts to Return Filings Pre-2010.</h1> <h3>M/s. Vijay Shanthi Builders Ltd. Versus Commissioner of CGST & Central Excise, Chennai</h3> M/s. Vijay Shanthi Builders Ltd. Versus Commissioner of CGST & Central Excise, Chennai - TMI Issues involved: The issues involved in the judgment are the non-payment of service tax for the period April 2009 to June 2010 by a construction company engaged in building residential complexes, the imposition of penalties under Sections 76, 77, and 78 of the Finance Act, 1994, and the non-filing of periodical returns for the period April 2009 to March 2010.Non-payment of Service Tax for April 2009 to June 2010: The appellant, engaged in construction of residential complexes, did not pay service tax for the period April 2009 to June 2010. The appellant justified this non-payment based on Board circulars stating that builders were not liable to pay service tax prior to July 2010. The Tribunal referred to previous cases supporting this view and ruled that the demand of service tax for the period before July 2010 could not be sustained and should be set aside.Imposition of Penalties: Penalties under Sections 76, 77, and 78 of the Finance Act, 1994 were imposed on the appellant by the original authority. The appellant contested these penalties, arguing that they were not liable to pay service tax before July 2010. The Tribunal set aside the demand of service tax for the period up to July 2010 and partially allowed the appeal, providing consequential reliefs.Non-filing of Periodical Returns: The appellant had not filed periodical returns for the period April 2009 to March 2010 and filed returns belatedly from April 2010 to March 2011. The show cause notice issued to the appellant proposed to demand service tax, interest, and penalties for the non-filing of returns. The Tribunal's decision primarily focused on the non-payment of service tax for the period before July 2010 and the subsequent imposition of penalties and interest.
TaxTMI 