2026-VIL-827-CESTAT-BLR-ST
  1. Home
  2. 2026-VIL-827-CESTAT-BLR-ST

SERVICE TAX CESTAT Cases

Service Tax - Demand on works contract services and supply of tangible goods services - Works contract services rendered as a sub-contractor to the SEZ units - HELD - The services have been rendered by the appellant as a sub-contractor to the main contractor who are the authorised contractor to render services to the SEZ units. The only objection by the Revenue is that the appellant has provided services to contractors, who are neither SEZ developers nor SEZ units but the contractors for SEZ unit/developer - As per Notification No. 4/2004-S.T., dated 31-3-2004, the services provided by a sub-contractor to the main contractor, who is rendering services to the SEZ unit, are also eligible for exemption from service tax - Where the services are rendered to SEZ or a unit in SEZ, as long as it is rendered for consumption in a Special Economic Zone, the services are exempt - the impugned order to the extent of denying the benefit of the Notification only because the appellant happens to be a sub-contractor cannot be sustained and the same is set aside - The appeal is disposed of by way of remand - Whether the denial of cenvat credit by the Commissioner on the ground of belated claim and discrepancies in the invoices can be sustained - HELD - The ground of time limit for availing cenvat credit is rejected as there was no time limit during the disputed period. The cenvat credit should be allowed as long as the tax has been paid by the appellant on the service. However, the issue of eligibility of cenvat credit is remanded to the extent of verification of documents as the Commissioner had noted certain discrepancies in the documents - Whether the service tax demand on the works contract services rendered outside the SEZ can be sustained - HELD - The service tax demand is confirmed on the works contract services rendered outside the SEZ. The appellant is eligible to adjust the eligible cenvat credit against the balance service tax payable after verifying the payments made by the appellant.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?