Service Tax Liability Falls on Contractor, Not Promoter, for Construction Services: CESTAT [Read Order]

The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) ruled that the service tax liability for the construction services falls on the contractor and not the promoter. Golden Preethi Property Developers ,appellant-assessee,was a partnership firm providing Construction of Residential Complex Service. The department alleged that the appellant-assessee owed service tax on amounts received from…