Service Tax Tax Demand Set Aside Due to Non-Examination of Exemption Claims: CESTAT Mumbai

JM Mhatre Infra Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) The Hon’ble court set aside the impugned order and remand the matter back to the original authority for fresh consideration.  The appeal before the CESTAT, Mumbai concerned a tax demand of ₹39,35,96,714 raised against the appellant under section 73 of the Finance Act, 1994 for the period 2015–16 to 2017–18, on the allegation that several taxable services had been provided without payment of service tax. The appellant contended that the services subjected to tax in the impugned order were e...