Cenvat Credit on Works Contract service availed for making changes in the production process, factory layout, and improvements to the existing facilities to increase volume ...
PHOTON ENERGY SYSTEMS LIMITED Vs STATE OF GUJARAT
Gujarat Value Added Tax Act – execution of Works Contract - provisional attachment order and denial of input tax credit – non-filin ...
CESTAT sets aside demand against real-estate developer, so long service tax collected from customers on construction services deposited with Revenue, it is immaterial who deposits the same; Assessee not providing construction services per se but service tax collected from customers paid to contractors, who in turn deposited it with Revenue; Rejects Adjudicating Authority’s observation that assessee liable to deposit service tax collected from customers in terms of Sec 73A, despite payment by its sub-contractors; Revenue barred from receiving service tax twice in respect of same construction activities – once from contractor and second time from person collecting the same; Since sub-contractor already deposited tax amount with Revenue, demand against assessee u/s 73A unsustainable : Delhi Tribunal
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