Cash Withdrawal from NRE A/c of Son-in Law deposited during Demonetization Period Sufficiently...

The CESTAT has ruled that "service tax is not applicable on public utility works," including "laying pipelines" and "repairs of Sainik Schools," and has quashed a demand. The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.