Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]

Entry - Service tax - Category of Commercial Industrial Construction - Industrial Construction - CESTAT - taxscan

In a significant case, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Entry under section 65(105)(zzd) the Finance Act, 1994 is invokable only for construction simpliciter and held that service tax under the category of commercial or industrial construction not demandable. M/s. Raitani Engineering Works Pvt. Ltd….

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