CESTAT upholds customs duty on import of drawings & designs for construction of hotels, treating them as ‘goods’ after following SC ratio in Associated Cement Companies Ltd; Rejects assessee’s plea that since contract with overseas designers is ...
Commercial Or Industrial Services
CESTAT, BANGLORE BENCH Mohtisham Complexes (P.) Ltd. (vs) Commissioner of Central Excise*, Mangalore Section 65(25b), read with section 65(30a), of the Finance Act, 1994 - Commercial or industrial construction services - Period 16-6-2005 to 31-3-2008 ...