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CESTAT Sets Aside Service Tax Demand as EPC Turnkey Contracts Were Not Consulting Engineer Services
Case Law Details
- Case Name
- Hindustan Steel Works Construction Limited Vs Commissioner (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Hindustan Steel Works Construction Limited Vs Commissioner (CESTAT Kolkata)
The appellant, a Central Public Sector Undertaking, executed various government infrastructure projects including construction of Community Health Centres, Jawahar Navodaya Vidyalayas, canals for the Water Resources Department of Jharkhand, and roads under the PMGSY scheme. The Department issued a Show Cause Notice dated 23.04.2015 demanding service tax for the period 2009-10 to 2013-14 by classifying the appellant’s activities as “Consulting Engineer’s Service” and invoking the...
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