CESTAT Drops Service Tax Demand for HUDCO Construction Services Due to Non-Commercial Project Nature

Uttam Chand Sethia Vs Commissioner of Service Tax (CESTAT Kolkata) Introduction: A recent judgment by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata has significant implications for the case of Uttam Chand Sethia, posthumously represented by his wife, Mrs. Indu Devi Sethia. The case involves a service tax demand based on activities related to the construction of roads, maintenance and repair of roads, supply of machinery, and more. Detailed Analysis: The case of Uttam Chand Sethia, a proprietorship firm engaged in construction activities, revolves around a show cause n...