Service Tax not Leviable under Commercial Or Industrial Construction Service for Construction service based on Work Contract Before 1.06 .2007: CESTAT [Read Order]

Service Tax - Commercial - Industrial - Construction Service - Work Contract - Customs - Excise CESTAT - taxscan

The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable under commercial or industrial construction service for construction service based on work contracts before 1.06 .2007. M/s. Devi Constructions, the appellant had entered into a contract with M/s. Indian Oil Corporation Ltd., for construction of…

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