M/s VISWANATHAN CONSTRUCTIONS PVT LTD Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX - Service Tax - CESTAT CHENNAI - Tri - Demand of service tax - Commercial or Industrial Construction Service - specific exclusion under Section 105(25b) of Finance Act, 1994 - Held that - Prima facie, considering the Board s Circular and the type of approval given by the local authorities, we are of the view that this building cannot be considered to be a Commercial or Industrial Building . There................................... Service Tax - Case Laws
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