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Case Law Details

Case Name : Arasan Amuthan Construction Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)
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Arasan Amuthan Construction Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)

The question of whether service tax should be applied to construction contracts executed prior to June 1, 2007, has been addressed in a landmark ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai. The case involved Arasan Amuthan Construction, which faced claims for unpaid service tax under the category of “construction of residential complex service.”

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