Case Law Details
Case Name : SPL Developers Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Service Tax Appeal No. 1977 of 2012
Date of Judgement/Order : 15/02/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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SPL Developers Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that as service actually falls under works contract service, then mere registration under ‘construction of a new residential complex’ and payment of service tax there
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