CESTAT rules Service Tax not leviable on Ground that SCN alleges Rendering of Commercial or Industrial Construction Service
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the service tax not leviable on ground that the show cause notice (SCN) alleges rendering of commercial or industrial construction service. The appellant, M/s JMD Ltd, is engaged in developing projects both commercial and residential. It had developed JMD…
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