https://www.taxtmi.com/caselaws?id=209985 The Appellate Tribunal CESTAT, Mumbai held that the services provided by M/s.Nakshtra, Pune constituted a "works contract" and not "construction of commercial complexes." The refund claim of Rs.3,15,254 for service tax on construction activities was allowed, as the rate of tax was deemed to fall under Section 35D (3) of the Central Excise Act, 1944. en-us Tue, 19 Jul 2011 00:00:00 +0530 Fri, 05 Jul 2013 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209985 The Appellate Tribunal CESTAT, Mumbai held that the services provided by M/s.Nakshtra, Pune constituted a "works contract" and not "construction of commercial complexes." The refund claim of Rs.3,15,254 for service tax on construction activities was allowed, as the rate of tax was deemed to fall under Section 35D (3) of the Central Excise Act, 1944. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209985