Demand without identifying common inputs used for taxable & exempted service is unsustainable

B.L. Kashyap & Sons Ltd Vs Commissioner of Service Tax (CESTAT Delhi) CESTAT Delhi held that confirmation of demand without identifying the common inputs used for both taxable as well as exempted services is unsustainable and liable to be quashed. Facts- The appellant, M/s B.L. Kashyap & Sons Ltd. are engaged in providing Industrial Complex Construction Service and Residential Complex Construction Service, Maintenance or Repair Service, goods Transport Operation Operators and Works Contract Service exigible to service tax. On scrutiny of the ST-3 returns submitted by the appellant, it ...