Mandi Roads Qualify for Service Tax Exemption as Public-Use Roads: CESTAT Delhi

Maturam Construction Company Vs Commissioner (CESTAT Delhi) The appeal before the CESTAT Delhi arose from an order of the Commissioner (Appeals), who partly allowed the appellant’s appeal while upholding part of the service tax demand confirmed by the Assistant Commissioner. The original show cause notice proposed a service tax demand of Rs. 18,81,005 for the period April 2014 to June 2017. After adjudication, the Assistant Commissioner confirmed a demand of Rs. 7,52,403 with interest under Section 75 of the Finance Act, 1994, imposed an equivalent penalty under Section 78 and a penalty ...