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Dinesh Kumar Sharma Construction Pvt. Ltd. Versus CCE & ST, Chandigarh - I

2016 (7) TMI 46 - CESTAT CHANDIGARH

Waiver of pre-deposit - Construction services - appellant argued that most of commercial or industrial activities have taken place in respect of construction of dams and related to the structure and therefore the same is not chargeable to service tax .....

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considering the rival submission, stay granted partly. - ST/Stay/52592/2014 in Appeal No. ST/52080.2014 - Stay Order No. 60048/2016 - Dated:- 19-5-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. Raju, Member (Technical) Present for the Appellant .....

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ential complexes, commercial or industrial construction and supply of tangible goods for which the demand of ₹ 1,62,30,334/- and ₹ 17,18,311/- by way of issue of two separate SCNs. The Commissioner confirmed the demand of ₹ 1,60,47, .....

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al activities have taken place in respect of construction of dams and related to the structure and therefore the same is not chargeable to service tax. He also argued that the residential complexes constructed by them was used by the service recipien .....

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87-SC-ST to assert that the nature of construct of service recipient was in the nature of work contract and therefore, there is no liability of service tax on them as the demand has been raised in respect of other services. 3. Learned AR relied on th .....

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