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, t he present appeal succeeds.
Judgment, page 26
From the headnote
Finance Act, 1994 – ss. 64,65(105)(zzq),65(105)(zzz za),66, 67 and 73 – Service (Determination of Value) Rules, 200 6 – Rule 2A – CENVAT Credit Rules, 2004 – Payment of service tax – Liability for – Respondent–assessee was engaged in the busine ss of manufacture, supply and erection at the site of prefabr icated steel buildings – They paid service tax under the category “com mercial 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 v iew that the service
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