Supreme Court of India
Cc and Ce and St, Noida v. M/s Interarch Building Products Pvt. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above and for the reason stated above, the present appeal succeeds.
Judgment, page 26
From the headnote
Finance Act, 1994 – ss. 64,65(105)(zzq),65(105)(zzzza),66, 67 and 73 – Service (Determination of Value) Rules, 2006 – Rule 2A – CENVAT Credit Rules, 2004 – Payment of service tax – Liability for – Respondent–assessee was engaged in the business of manufacture, supply and erection at the site of prefabricated steel buildings – They paid service tax under the category “commercial or industrial constructions services” as referred u/s.65(105)(zzq) of the Finance Act, 1994 – Respondent availed CENVAT credit and short paid the Service Tax in cash – Revenue was of the view that the service rendered…
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