Reassess Service Tax on Govt’s Non-commercial Construction: CESTAT

G S Dodia Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Introduction: The appeal of G S Dodia vs Commissioner of Central Excise & ST at CESTAT Ahmedabad revolves around the service tax imposed on non-commercial construction activities undertaken for the Gujarat Water Supply and Sewage Board & Gujarat Water Resources Development Corporation. The appellant argued that the service was incorrectly classified, and the demand for service tax was therefore unwarranted. The decision by CESTAT to direct a denovo adjudication has significant implications and sets a precedent for similar cases.

Detailed Analysis:

1. Background and Initial Findings:

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