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2018 (10) TMI 701

Abatement - N/N. 1/2006-ST - Industrial or Commercial Construction Services - denial of abatement on the ground that the service recipient has provided free of cost material in the shape of cement and iron - Held that:- Inasmuch as that the flats constructed by them were not meant for any commercial activity, but the same were for residential purposes of the employees of M/s.Guleria Chini Mills, t .....

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hile quantifying the demand the benefit of abatement does not stand extended to the appellant, in terms of Notification No.1/2006-ST on the ground that the service recipient has provided free of cost material in the shape of cement and iron. It is seen that though the appellant strongly relied upon larger Bench decision of the Tribunal in the case of Bhayana Builders Pvt.Ltd. v. CST reported as 20 .....

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by the exclusion clause of the definition of Construction of Residential Complex . He submits that though the above issues were raised before the original adjudicating authority, there is no finding on the same. 3. In the light of the above submissions, we set aside the impugned orders and remand the matter to original adjudicating authority for de novo adjudication. Needless to say that the adjud .....

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