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CESTAT Chennai grants waiver of service tax, interest, and penalty in construction services case The Appellate Tribunal CESTAT, Chennai granted total waiver of service tax, interest, and penalty amounting to Rs.1,11,06,528/- in a case involving ...
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CESTAT Chennai grants waiver of service tax, interest, and penalty in construction services case
The Appellate Tribunal CESTAT, Chennai granted total waiver of service tax, interest, and penalty amounting to Rs.1,11,06,528/- in a case involving inclusion of free supply of materials in assessable value of construction services. The Tribunal also stayed recovery during the appeal, noting a strong prima facie case akin to Gulf Oil Corporation Ltd. Vs CST Hyderabad.
The Appellate Tribunal CESTAT, Chennai heard an application for waiver of predeposit of service tax of Rs.1,11,06,528/- along with interest and penalty. The tax was demanded for including the value of free supply of materials in the assessable value of construction services. The Tribunal granted total waiver of the amounts in question and stayed recovery during the appeal, citing a strong prima facie case similar to a previous stay order in Gulf Oil Corporation Ltd. Vs CST Hyderabad case.
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