Service Tax is Applicable to the Construction of Office Buildings, Erection of Cell Phone Towers and other Civil Structures under ‘Works Contract’: CESTAT

By Navasree A.M - On May 8, 2023 10:53 am - 2 mins read

Service Tax - CESTAT - Construction - Office building - Office - Erection - Cell phone - Civil Structures - works contract - contract - Taxscan

The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the demand of Service Tax under ‘construction service’ and ‘commercial or industrial construction service’ and ruled to pay the service tax under ‘Work Contract’. The appellant, K. Villaudam is engaged in the activity of construction of office buildings, erection of…

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