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Section 73A, Not Section 11D, Applies to Service Tax Collected: CESTAT Hyderabad

Case Law Details

Case Name
Swarnandhra IJMII Integrated Township Development Company Private Limited Vs Commissioner of Customs (CESTAT Hyderabad)
Date of Judgement/Order
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Swarnandhra IJMII Integrated Township Development Company Private Limited Vs Commissioner of Customs (CESTAT Hyderabad) The appeal was filed against Order-in-Original No. 07/2008 dated 26.12.2008 passed by the Commissioner of Central Excise and Service Tax, Hyderabad-IV. The appellant, a special purpose vehicle formed pursuant to an MOU between the Andhra Pradesh Housing Board and IJM (India) Infrastructure Limited, developed a residential township comprising approximately 2,300 apartments. The appellant subcontracted the entire construction activity to its group company, M/s IJM (India) Infra...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,022

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