Residential Quarters for Employees Not Taxable as Commercial Construction: CESTAT Allahabad

Ashish Enterprises Vs Commissioner (CESTAT Allahabad) Service Tax Demand Based Only on Form 26AS Cannot Sustain Extended Limitation; CESTAT Allahabad Allows Appeal After Finding No Evidence of Intent to Evade Service Tax; CESTAT Allahabad Sets Aside Service Tax Demand Because Order Went Beyond Show Cause Notice. In Ashish Enterprises Vs Commissioner, the CESTAT Allahabad partly allowed the appeal on merits and fully on limitation, while directing the appellant to pay Service Tax only on an admitted amount of Rs.3,79,794/- received during the year 2013-14. The appellant was engaged in providing...