Case Law Details
Case Name : SAB Industries Limited Vs Commissioner of Central Excise And Service Tax (CESTAT Chandigarh)
Related Assessment Year :
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All CESTAT CESTAT Chandigarh
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SAB Industries Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh)
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh, quashed a penalty imposed against SAB Industries Limited. The tribunal held that once service tax has been levied under the category of ‘Commercial Construction Service’, it cannot be demanded again under the category of ‘Works Contract Service’.
The case centered on constr
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