CESTAT-Mumbai : Where assessee carried out construction of property of a Government organisation ‘APMC’ and ‘APMC’ collected from member farmers only maintenance charges and said property was not registered out or sold to anybody, services provided by assessee would not fall under category of ‘commercial or industrial construction service’
CESTAT, Mumbai Bench Sanjeev K. Gaddamwar vs. Commissioner of Central Excise, Nagpur Section 65(25b) Ramesh Nair, Judicial Member And Raju, […]