The ChennaiĀ bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)allowed to submit documents as assesee failed to subnit the same due to covid -19 since quantification of service tax under work contract service without extending benefit of abatement. M/s. Sivaparameshwari Engineering Construction & Co, the appellant had provided taxable services under the category…
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