Constructions on behalf of the assessee were during the period ...

Assessee Not Liable for Service Tax on Pre-July 1, 2010 Constructions Due to Section 65(106)(zzzh) Explanation Absence.

January 9, 2014

Case Laws     Service Tax     AT

Constructions on behalf of the assessee were during the period prior to 1-7-2010 when the explanation was not yet appended to Section 65(106)(zzzh) of the Act, there is no liability on the assessee to remit tax under the then extant legislative regime - AT

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