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2016 (5) TMI 1054 - DELHI HIGH COURT

2016 (5) TMI 1054 - DELHI HIGH COURT - TMI - Waiver of pre-deposit - Demand of Service tax - Construction Service - contravention of the Circular dated 24th August, 2010 issued by CBEC clarifying that the activity had to be treated as a works contract - Issue pointed out of the exigibility of the works contract executed by the Petitioner to service tax by wrongly classifying it as ‘construction service’, has not been taken note of by the CESTAT - Held that:- in a similar appeal before this Court .....

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AT for a fresh decision in accordance with law. - Appeal disposed of - SERTA 4/2016 & CM No. 2350/2016 - Dated:- 22-1-2016 - S.MURALIDHAR & VIBHU BAKHRU JJ. For the Appellant: Mr. S. Sunil, Advocate. For the Respondent: Mr. Satish Kumar, Senior Standing Counsel. O R D E R 1. This is an appeal filed by the Ahluwalia Construction Group against an order dated 9th November, 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ( CES .....

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t, 2010 issued by the Central Board of Excise and Customs clarifying that the activity had to be treated as a works contract. It is pointed out that the above jurisdictional issue of the exigibility of the works contract executed by the Petitioner to service tax by wrongly classifying it as construction service , despite having been specifically urged by the Appellant before it, has not been taken note of by the CESTAT. It is pointed out that a further contention raised, but not considered by th .....

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