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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Commercial or Industrial Construction Service u/s 65(105)(zzq) - ...


Construction Service Tax Classification Excludes Extended Limitation Period Due to Non-Commercial Use by Youth and Women Vendors.

August 22, 2013

Case Laws     Service Tax     AT

Commercial or Industrial Construction Service u/s 65(105)(zzq) - assessee under a bona fide belief that ultimately the marketing complex would be used for the persons, namely, unemployed youth and women vendors and not for commercial purpose - prima facie extended period of limitation is not applicable - AT

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