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2018 (8) TMI 359 - AT - Service TaxMaintainability of appeal - Works contract services - whether the construction of residential flats under Manyawar Shri Kanshi Ramji Shehari Garib Awas Yojna would be liable to service tax under the category of “Works Contract Services” or not? - Held that:- Revenue has not been able to give any details of the appeal filed before the Hon’ble High Court. Even, the fact as to whether the same stands admitted by the High Court or not, has not been placed. Also, the issue involved is the taxability of the services and applicability of exemption notification and as such the appeal was, in any case required to be filed before the Hon’ble Supreme Court and not before the Hon’ble High Court. Appeal dismissed - decided against Revenue.
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