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No Service Tax on Construction Services prior to 1st July 2010
Case Law Details
- Case Name
- Jagdish Pala Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Jagdish Pala Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
We find that the Appellant are engaged in the construction of Residential and Commercial Complexes and received the booking amount as well as instilment amount from his buyers. Revenue proceeded against them on the ground that they have evaded payment of Service Tax on the services rendered by them to their customers in the category of “Commercial or industrial Construction Services” during the period 2004-2005 to 2008-09. Whereas, we find that an explanation was added by the Finance Act, 2010 in Section 65(105)(zzz...
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