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2017 (9) TMI 417 - AT - Service TaxConstruction services - N/N. 01/2006 - denial of benefit on the premise that the services provided by the appellant are in relation to completion and finishing services, and as such abatement not available - Held that: - the impugned order has not fully examined the facts and submissions of the appellant where they state that their civil construction work not exclusively in the nature of completion and finishing services and that in case of the construction of the buildings for use by SWF, the buildings were to be used for the purpose of social welfare and for non-commercial activities - matter requires reconsideration - appeal allowed by way of remand.
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