Work of composite nature involving site formation is taxable under Finance Act, no service tax exemption, rules CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the work of composite nature involving site formation is taxable under Finance Act, 1994, and hence no service tax exemption. Based on the investigations conducted by the department, the Additional Director General (ADG), DGCEI, Chennai issued Show Cause Notice dated…
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