CESTAT Quashes Service Tax Demand under Work Contract Service on ground of Non-inclusion of Body Corporate into Business Entity [Read Order]

By Shabna Rahim - On November 14, 2023 5:30 pm - 2 mins read
Work Contract Service - Non-inclusion of Body Corporate - Body Corporate - Body Corporate into Business Entity - Business Entity - Excise - customs - TAXSCAN

The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under the work contract service on the grounds of the non-inclusion of a body corporate into a business entity.  Managing Director of Andhra Pradesh Medical Services and Infrastructure Development Corporation (APMSIDC), the appellant assessee was primarily an…

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