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 Excise involved a demand of over ₹8 crores in service tax...