CESTAT Mumbai Sets Aside Service Tax Demand, Orders Fresh Review of Works Contract Exemptions

Mira Construction Vs Principal Commissioner of CGST & Central Excise (CESTAT Mumbai)

A show cause notice was issued proposing to demand service tax of over Rs.8 crores under “works contract” service based on comparison between TDS data (26AS) and ST-3 returns filed by the appellant. CESTAT Mumbai sets aside CGST order against Mira Construction, remanding the case for fresh examination of service tax exemptions under works contract services.

Summary: The case of Mira Construction vs. Principal Commissioner of CGST & Central Ex

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