Case Law Details
RBS Candiaparcar Vs Commissioner of Central Excise (CESTAT Mumbai)
The case of RBS Candiaparcar Vs Commissioner of Central Excise sheds light on the interpretation of service tax laws, particularly concerning construction activities not primarily intended for commerce or industry. The appellant, a contractor, challenged the classification of their services under the ‘works contract service,’ arguing against taxation under section 65(105)(zzzza) of the Finance Act.
Analysis:
The crux of the dispute revolved around whether the construction undertaken by the appellant qualified as ‘works contract service’ taxable under the aforementioned section. The Commissioner’s order, confirming the service tax demand, highlighted the broad scope of ‘works contract service,’ encompassing various construction activities involving the transfer of goods and services.
However, the appellant contested this classification, asserting that the construction projects at Biocholim and Ponda were not primarily for commerce or industry. They argued against the applicability of section 65(105)(zzzza), emphasizing the absence of a finding by the Commissioner regarding the commercial or industrial nature of the buildings.
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