Bombay High Court Overturns Service Tax Demand for Construction Service

The High Court of Bombay ruled in favor of the appellant, setting aside the service tax demand of Rs. 18,97,95,851 related to 'Commercial or Industrial Construction Service'. The Court held that the onshore terminal did not qualify as a Transport Terminal and rejected the invocation of the extended period of limitation under Sections 73(1) of the Finance Act, 1994.

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The High Court of Bombay heard an appeal regarding service tax demand under 'Commercial or Industrial Construction Service'. The appeal raised substantial questions of law related to the demand amounting to Rs. 18,97,95,851. The Court considered whether the onshore terminal should be classified as a Transport Terminal and the invocation of extended period of limitation under Sections 73(1) of the Finance Act, 1994.

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