CESTAT Upholds Service Tax Demand Due to Unsubstantiated Appellant Claims

Manan Infra Development Pvt Ltd Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi) Introduction: The appeal made by Manan Infra Development Pvt Ltd against the Commissioner of Central Goods And Service Tax was placed under scrutiny by CESTAT Delhi. The case focused on the confirmed service tax demand concerning ‘Construction of Complex’ services. Analysis: Manan Infra Development Pvt Ltd, the appellant, initially received a show-cause notice, suggesting that they owed a substantial amount as service tax. The primary issue revolved around the payment they received for b...