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M/s Tushmaan Constructions Pvt. Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Aurangabad

Commercial or Industrial Construction Services - service provided to Agriculture Produce Market Committee, Ahmednagar - Held that - issue has been squarely decided in the case of M/s. A.B. Projects Pvt. Ltd. Versus Commissioner of Central Excise, Nagpur 2017 (8) TMI 518 - CESTAT MUMBAI , where it was held following the CBEC Circular, we can reach to the conclusion that the activities of APMC in respect of these contracts are not commercial in nature. Thus these contracts are not covered under th....... + More



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