Cum-Tax Benefit Allowable Where Service Tax Not Separately Collected: CESTAT Chennai

Vedha Creations Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) The case concerns an appeal filed against an order confirming service tax demand, interest, and penalties on the appellant engaged in providing real estate agent services and construction of residential complexes. The Department initiated investigation based on intelligence inputs and examined the appellant’s records, including statements from its Managing Director. It was observed that the appellant had rendered services to entities within a group for activities such as identifying land, negotiating purchas...