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M/s Gyarsilal Mohanlal Versus CCE & ST, Jaipur

2015 (7) TMI 758 - CESTAT NEW DELHI

Waiver of pre deposit - construction of complex service - construction of independent residential units for Rajasthan Housing Board and construction of the corporate office of Ajmer Vidyut Vitaran Nigam Limited - Held that:- Prima-facie, construction .....

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ion agency - no other measure of assessing the extent of this liability since neither the show cause notice nor the impugned order segregate the quantum of consideration received by the appellant from the activity of construction of residential units .....

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ax Appeal Nos. 56719 - 56720 of 2013 - Stay Order Nos. 52070-52071/2015 - Dated:- 15-6-2015 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For The Appellant : Shri Bipin Garg, Advocate For The Respondent : Smt. Suchitra Sharma, Comm (AR) ORDER Per: Just .....

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its for Rajasthan Housing Board and construction of the corporate office of Ajmer Vidyut Vitaran Nigam Limited. Neither the show cause notice nor the common impugned order (in the two appeals) segregates the consideration received by the appellant on .....

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. CST, Chennai - 2008 (12) STR 603 (Tri. Chennai). In so far as the assessed liability in relation to construction of corporate office for Ajmer Vidyut Vitaran Nigam Limited is concerned ld. Counsel place reliance on Notification No. 45/2010-ST dated .....

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ce in relation to transmission of electricity, even though construction of the corporate office is in respect of a transmission or distribution agency. 3. Alternatively, ld. Counsel would contend that since admittedly the work of constructing the cor .....

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value of the contract, in view of exemption Notification No. 15/2004-ST dated 10.09.2004. This contention has merit. 4. According to ld. Counsel the appellant s liability to service tax on the consideration received for construction of the corporate .....

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