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No Service Tax on Construction of Residential Complex for Employees
Case Law Details
- Case Name
- Commissioner of Central Excise Vs The Principal Commissioner of Service Tax (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Commissioner of Central Excise Vs. Principal Commissioner of Service Tax (Karnataka High Court)
The ‘Residential Complex’ in question was undertaken to be constructed by the Respondent Assessee M/s. Nithesh Estates Limited for ITC Limited under the Contract dated 01/04/2006. It is equally undisputed before us that the construction activity in question was in its entirety sub-contracted by M/s. Nithesh Estates Limited to M/s.Larsen and Toubro Limited. There is no material on record or evidence to indicate that any part of construction activity in question was undertaken by...
