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2008 (11) TMI 28 - AT - Service TaxServices of construction of residential complex. The adjudicating authority confirmed the demand of tax and imposed penalty which was set aside by the Commissioner (Appeals). On perusal of the impugned order, we find that Commissioner (Appeals) has passed the order following the decision of the Hon ble High Court of Guwahati in the case of Magus Construction Pvt. Ltd. - In view of that, we do not find any reason for stay of operation of the order of the Commissioner (Appeals)
The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's application for stay of operation of the Commissioner (Appeals) order in a case involving services of construction of residential complex. The penalty imposed by the adjudicating authority was set aside by the Commissioner (Appeals) following a decision of the Hon'ble High Court of Guwahati. The application for stay was rejected as the order was in line with the court's decision.
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