2016 (1) TMI 1311 - SCH - Service Tax

Commercial or industrial construction service - abatement of 67% under notification 15/2004 ST/notification No. 1/2006-ST - the decision in the case of Cherry Hill Interiors Ltd. Versus C.S. T-Delhi 2015 (9) TMI 161 - CESTAT NEW DELHI contested, where it was held that benefit of the said notification (no. 12/2003-ST) can be extended only if the appellant satisfies the conditions subject to which the benefit thereunder can be granted - Held that - the decision in the above case upheld - appeal dismissed.

Summary

The Supreme Court dismissed civil appeals, as the CESTAT remanded the matter to the original adjudicating authority for the appellant to claim the benefit of Notification No. 12/2013-S.T. All submissions remain open to the appellant.