CESTAT upholds Service Tax Demand on ONGC Service provider

Mridul Phukan Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Introduction: This article discusses the recent CESTAT Kolkata order concerning Mridul Phukan’s appeal against the service tax demand. The appellant was alleged to have provided taxable service to ONGC under commercial or industrial construction service without registering as a service tax assessee or paying the tax. Analysis: A show cause notice was issued to Mridul Phukan, accusing him of not registering as a service tax assessee or paying service tax while providing taxable service to ONGC under the cat...