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CESTAT Cancels Service Tax Demand as Police Quarters Construction Falls Under Exclusion Category
Case Law Details
- Case Name
- N. Rangasamy & Co. Vs Commissioner of Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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N. Rangasamy & Co. Vs Commissioner of Central Excise (CESTAT Chennai)
The CESTAT Chennai allowed the appeal involving the levy of service tax on construction of residential units for the Tamil Nadu Police during the period 1.4.2006 to 31.3.2009. The department had demanded service tax of Rs. 1,64,198, along with interest and penal-ties, under the category of Construction of Complex Service, and the demand had been confirmed by both the original authority and the Commissioner (Appeals). The Tribunal observed that the issue was no longer res inte-gra, as it had already been ...
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