Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Manisha Projects Pvt. Ltd. Versus CCE & ST, Ghaziabad

2015 (7) TMI 675 - CESTAT NEW DELHI

Waiver of pre deposit - Construction of complex service - Evasion of service tax - wilful mis-statement/suppression of facts - Held that:- residential complexes were for defence personnel or for the personnel of Gautum Budh University. The contracts .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

International). Thus the impugned service was provided by the appellant (as sub-contractor) to the said main contractors. It is also seen that the appellant never declared to the department about the rendition of the said service - appellant was eng .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch prima facie makes the said evasion deliberate. - Partial stay granted. - ST/Stay/59367/2013 in ST/58725/2013-CU(DB) - Stay Order No. 52140/2015 - Dated:- 29-6-2015 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For The Appellant : Shri Anil Tiwari, Adv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

terest and penalties on the ground that the appellant had provided construction of complex service [(COCS- 65(105)(zzzh) of Finance Act, 1994] and evaded the impugned service tax by indulging in wilful mis-statement/suppression of facts. 2. The appel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd that the residential complexes were for defence personnel or for the personnel of Gautum Budh University. The contracts for making the residential complexes were awarded to RITES Ltd., NBCC and IRCON International which in turn engaged the appella .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s also seen that the appellant never declared to the department about the rendition of the said service. As per the definition of COCS given in Section 65(91a) there was no doubt that the service rendered fell under the definition of residential comp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version