Consistent Declaration of Services under Works Contract: CESTAT quashes Service Tax Demand on Erection, Commissioning and Installation of Windmills [Read Order]

Consistent - Declaration - Services - Works Contract - CESTAT - quashes - Service Tax - Demand on Erection - Commissioning and Installation - Windmills - Customs - Excise - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on erection, commissioning and installation of windmills as there was consistent declaration of services under works contract. After perusal of the balance sheet, it appeared to the Revenue that the appellant, M/s. Para Enterprises Private Limited, had shown…

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