CESTAT Chennai Remands Case for Reassessment Amid COVID-19

Sivaparameshwari Engineering Construction & Co Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai remanded the matter back for de novo adjudication as appellant couldn’t obtain specific documents due to the outbreak of the Covid-19 pandemic. Facts- The appellant had provided taxable services under the category of ‘Works Contract Services’ to PWD, Local bodies etc. These services involved construction of buildings for school, colleges, Court building, office buildings hospital etc. The appellant had not obtained service tax registration and had not filed ST-3 ...