Supreme Court · 2023 INSC 476 · Decided 2 May 2023
CC and Ce and ST, Noida v. M/S Interarch Building Products PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 476 · [2023] 7 S.C.R. 977
- Case number
- CIVIL APPEAL No. 11330/2018
- Decided
- 2 May 2023
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
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 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
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