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M/s. Ahluwalia Construction Group Versus Commissioner of Service Tax, Delhi-I

2015 (12) TMI 20 - CESTAT NEW DELHI

Waiver of pre deposit - Abatement claim - Commercial or Industrial Construction Service - Held that:- Even CICS is a limb of works contract service and the service tax liability under the compositional scheme under works contract service and with 67% .....

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e case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)] - activities of charitable institutions cannot be said to be non-commercial in nature even if the organisation which runs them is the declared .....

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mmercial training or coaching service, that judgement no longer represents good law in the light of the CESTAT Larger Bench judgement in the case of Great Lakes Institute of Management Ltd. Vs. CST, Chennai[2013 (10) TMI 433 - CESTAT NEW DELHI - LB]. .....

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4-CU[DB] - Dated:- 28-7-2015 - G. Raghuram, President And R. K. Singh, Member (T), JJ. For the Appellant : Shri S K Sarwal, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against .....

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, 1994] . 2. The appellant has contended that (i) the service rendered fell under works contract service, (ii) the abatement of 67% had been denied on the ground that the value of free supplies was not included in the assessable value and (iii) the c .....

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tion of the appellant that the service rendered by it fell under works contract service, we would like to observe at this interlocutory stage that even CICS is a limb of works contract service and the service tax liability under the compositional sch .....

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abatement in the light of the judgement in the case of Bhayana Builders (P) Ltd. & Ors. vs. CST, Delhi & Ors Service Tax Appeal No.247,52,53,65,97,119,158,236,503,601,621,629,746 & 334,422,436,469,482,490,510 & 935,936, 1075 , 55615/2 .....

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tutions cannot be said to be non-commercial in nature even if the organisation which runs them is the declared to be charitable under Income Tax Act. The appellant cited the judgement in the case of Administrative Staff College of India Vs. CCE, Hyde .....

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