This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Police Housing Construction Not Liable to Service Tax: CESTAT Chennai
Case Law Details
- Case Name
- Manoharan & Co. Vs Commissioner of Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Manoharan & Co. Vs Commissioner of Central Excise (CESTAT Chennai)
The CESTAT Chennai considered appeals involving the levy of service tax on construction of residential units (police quarters) executed on a contract basis for the Tamil Nadu Police Housing Corporation. The proceedings had resulted in service tax demands of Rs. 9,22,751 and Rs. 1,22,259, along with interest and penalties, which were confirmed by a common Order-in-Appeal dated 31.12.2012. The Tribunal observed that the issue was fully covered by several earlier CESTAT decisions, including Bismi Engineering C...





