2016 (2) TMI 1223 - HC - Service Tax

Demand of service tax - Commercial and Industrial Construction Service - Held that - Appeal is admitted on the substantial questions of law - Mr. Jetly waives service for Revenue.

Summary

The High Court of Bombay heard an appeal regarding service tax demand under 'Commercial or Industrial Construction Service'. The appeal raised substantial questions of law related to the demand amounting to Rs. 18,97,95,851. The Court considered whether the onshore terminal should be classified as a Transport Terminal and the invocation of extended period of limitation under Sections 73(1) of the Finance Act, 1994.