2024 (1) TMI 138
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....or the Appellant Shri Anoop Kumar Mudvel, Superintendent (AR) for the Respondent ORDER This appeal is directed against order-in-appeal passed by Learned Commissioner (Appeals) whereby the demand under construction service for the year 2009-2010 and 2010-2011 was upheld. As per the department it is a Commercial or Industrial Construction and Construction of residential complex for Income T....
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....wing judgments:- • R B Chy Ruchi Ram Khattar & Sons vs. CST - 2015 (2) TRI 971 (Tri. Delhi) • Khurana Engineers Ltd vs. CST - 210 (11) TMI 81 (Tri. Ahmedabad) • B Rama Rao &Co. vs. CST 2017 (7) TMI 798 ( Tri. Hyderabad) • Rama Construction Co. vs. CCE - 2018 (9) TMI 917 (Tri. Delhi) • ABM Civil Ventures Pvt Ltd vs. CCE - 2019 (2) TMI....
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....e judgments cited by the appellant, the demand in the present case is not sustainable. 4.1 Moreover, the appellant have provided the service in the capacity of sub- contractor. In catena of case laws, this Tribunal has taken a view that since the issue whether sub- contractor is liable to pay the service tax or otherwise was under litigation and it was finally decided by the larger bench in the....


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