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CESTAT Mumbai Sets Aside Service Tax Demand, Orders Fresh Review of Works Contract Exemptions
Case Law Details
- Case Name
- Mira Construction Vs Principal Commissioner of CGST & Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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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 Excise involved a demand of over ₹8 crores in service tax...
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