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Service provider liable to pay 50% tax on works contract service provided to body corporate
Case Law Details
- Case Name
- B.L. Goel And Co. Vs Additional Director General Of GST Intelligence (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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B.L. Goel And Co. Vs Additional Director General Of GST Intelligence (Delhi High Court)
Delhi High Court held that New Okhla Industrial Development Authority (NOIDA) being a body corporate, the petitioner (service provider) was liable to pay service tax on works contract to the extent of 50%. Accordingly, the demand was set aside as 50% service tax was duly discharged.
Facts- The petitioner has filed the present petition impugning a show cause notice calling upon the petitioner to show cause as to why the service tax amounting to ₹2,67,26,113/- should not be demanded and recovered from the p...
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