Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

SC : Affirms CESTAT order; Wall construction along river bed outside 'Site formation' purview

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 479
  • 0 Comments
  • Subscribe to this entry
  • Print
  • Report this post

SC upholds CESTAT findings, though diaphragm wall construction along Sabarmati river bed under agreement with River Development Corporation classifiable as 'Site Formation and Clearance, Excavation and Earth moving and Demolition Service', same not taxable being covered by clause excluding water resource restoration activities; CESTAT earlier had accepted Revenue's plea that such construction was essential for land reclamation, hence, clearly fell within ambit of said service u/s 65(97a) of Finance Act; Though assessee providing kind of civil work, it only pertained to reclamation of land and hence, activity not classifiable as ‘commercial / industrial construction service’, observed CESTAT; However, CESTAT found merit in assessee’s contention that its activities were in nature of renovating / restoring water sources / bodies, covered by exclusion clause; On hearing Attorney General’s arguments and carefully perusing material on record, SC finds no ground to interfere with CESTAT judgement

Rate this blog entry:
42
Trackback URL for this blog entry.

Comments

  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest
Guest Monday, 23 October 2017

Like us on facebook

Twitter Feed

ConsultC RERA - Certiication issues faced by Institute of Chartered Accountants of India https://t.co/wdJ0NSNYvh
ConsultC Webinar - 1 Optimising Ongoing Contracts Negotiations and Stock Credits through GST Builder... https://t.co/FoXeOs433G

Address

Address:
304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
Gujarat-380054
Tel:
+91 - 079 - 40032950
E-Mail:
This email address is being protected from spambots. You need JavaScript enabled to view it.
Website:
www.consultconstruction.com

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.