Case Law Details
Case Name : Goyal And Co Construction Pvt Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Goyal and Co Construction Pvt Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad)
Facts- The appellant is engaged in providing Construction of Residential Complex & Construction of Commercial Complex Service and Real Estate Service. On the basis of information, an enquiry was initiated. Accordingly, revenue directed the appellant to produce documents/ details and information related to the financial statements and documents regarding disclose of income before the income tax authority under the
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INSTANT (reaction, to share own thoughts)
The report elsewhere bears the headlines: “Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT”
In comparison, on the first blush, the headlines in the two reports are prima facie at variance. Further, the facts and circumstances as narrated, rather confusingly, so also the pleas advanced, in defence. contesting the impugned order and the grounds of the CESTAT Order, are too complicated to be readily understood in better perspective. Granting that and premised so, suggest a deep study of the TEXT, if were inclined to spare and share own viewpoints, on the grounds of the reported Tribunal Order !? 😁
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