Case Law Details
Smp Construction Pvt Ltd Vs Commissioner of C.E-Bharuch (CESTAT Ahmedabad)
The case of SMP Construction Pvt Ltd vs. Commissioner of C.E-Bharuch (CESTAT Ahmedabad) revolves around the interpretation of Notification No. 1/2006 – ST dated 01.03.2006 regarding the exemption and abatement available for Industrial or Commercial Construction Services.
SMP Constructions, the appellant, provided construction services under various contracts, some of which required them to provide materials like cement and steel, while others were solely service-based. They discharged their Service Tax Liability differently based on the type of contract. For contracts where they provided materials, they availed Cenvat credit and paid service tax on 100% of the value, while for others, they availed abatement as per Notification No. 1/2006 – ST dated 01.03.2006.
The appellant argued that a similar issue had been previously decided in their favor by the Tribunal, citing Order No. A/11599/2018 dated 01.08.2018. The appellant contended that since the matter had already been settled in their previous case, the current impugned order was not sustainable.
The revenue, represented by Shri Anoop K. Mudval, contested this, reiterating the findings of the impugned order.
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