Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]
The tribunal found that the services have been held to classified under the category of ‘Commercial and Industrial Construction Services’ the benefit of composition scheme has been denied to assessee.
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”. The tribunal found that the services have been held to classified under the category of ‘Commercial and Industrial Construction Services’ the benefit of composition scheme…
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