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Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Classification of service - development of a market at Biocholim ...

Case Laws     Service Tax

February 29, 2024

Classification of service - development of a market at Biocholim and Ponda for the Goa State Urban Development Agency - works contract service or not - The CESTAT noted the absence of any finding by the Commissioner that the construction was primarily for commerce or industry, leading to the conclusion that the demand under section 65(105)(zzzza) of the Finance Act cannot be sustained.

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