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, Cou

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