Demand of Differential Service Tax under Commercial or Industrial Construction Service denying Abatement is Invalid: CESTAT [Read Order]

Demand of differential service tax under commercial or industrial Construction service denying abatement is invalid, rules CESTAT
By Kalyani B. Nair - On January 11, 2024 6:32 pm - 2 mins read
Differential service tax - Commercial construction service - Industrial construction service - Abatement in service tax - CESTAT Chennai - Construction service taxation - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that demand of differential service tax under commercial or industrial Construction service denying abatement is invalid. During the course of audit of accounts of the appellant by the internal audit group and subsequent verifications done, it was noted that the appellant…

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