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2024 (1) TMI 639 - CESTAT ALLAHABADRecovery of short paid service tax alongwith interest and penalty - construction of slaughter house for Kolkata Municipal Corporation - Rule 21 of CESTAT Procedure Rules, 1982 - HELD THAT:- The slaughter house was established for Kolkata Municipal Corporation in terms of Article 243W read with Schedule 12th of the Constitution of India. Nothing as observed by the Commissioner (Appeals) has been placed on record to show that the said slaughter house was for commerce and industry. On the contrary in terms of Article 243W this was the responsibility of the municipal corporation. That being so, Appellant is entitled to benefit of Sr. No.12(a) of Mega Exemption Notification No.25/2012-ST dated 20.06.2012. There are no merits in this appeal and the Revenue appeal is dismissed.
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