Construction not Taxable u/s 65(105)(zzzza) of Finance Act for Building not used for Commerce or Industry: CESTAT [Read Order]

Construction not taxable u/s 65(105)(zzzza) of Finance Act for building not used for commerce or industry, rules CESTAT
Construction - Taxable - Finance Act - Building - Commerce - Industry - CESTAT - taxscan

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that construction is not taxable under Section 65(105)(zzzza) of the Finance Act, 1994 for building not used for commerce or industry. The appeal sought the quashing of the order passed by the Commissioner classifying the service rendered by the…

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