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2018 (10) TMI 701 - AT - Service TaxAbatement - N/N. 1/2006-ST - Industrial or Commercial Construction Services - denial of abatement on the ground that the service recipient has provided free of cost material in the shape of cement and iron - Held that:- Inasmuch as that the flats constructed by them were not meant for any commercial activity, but the same were for residential purposes of the employees of M/s.Guleria Chini Mills, the same would get covered by the exclusion clause of the definition of “Construction of Residential Complex” - These issues were raised before the original adjudicating authority, there is no finding on the same. Matter remanded to original adjudicating authority for de novo adjudication - appeal allowed by way of remand.
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