Excise or service tax leviability on activity relating to construction of greenhouse needs fresh adjudication

Sriroz Consultants Pvt. Ltd. Vs Commissioner of CGST & CE (CESTAT Mumbai)

CESTAT Mumbai held that for the same period excise duty is demanding alleging that activities undertaken by the appellants do amount to manufacture of Prefabricated building i.e. Green House and also service tax on activity of erection and commission of Greenhouse and Polyhouse at site. Accordingly, held that to ascertain the position, it is prudent to remand the matter to the adjudicating authority.

Fact

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