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Case Law Details

Case Name : Sankalpan Infrastructure Pvt Ltd. V/s. Commissioner of Service Tax (CESTAT Mumbai)
Related Assessment Year :
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Sankalpan Infrastructure Pvt. Ltd Vs Commissioner of Service Tax (CESTAT Mumbai)

The appellant is a works contractor. Demand was confirmed under “commercial or industrial construction” service, “works contract service”, “renting of immovable property” service and “business support service”.

The Hon’ble CESTAT, Mumbai set aside all demands holding: (i) demand prior to 01.07.2017 under “construction” service for works contract cannot survive. Follows Larsen and Toubro (

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