https://www.taxtmi.com/caselaws?id=77801 The appeal pertained to a refund claim for construction services provided for godowns at a Rail side Warehousing Complex. The appellants argued that the services were not taxable under Service Tax as they were for the Railway, excluded from commercial and industrial construction services. The judgment clarified that commercial constructions for revenue-generating purposes are taxable, leading to the dismissal of the appeal. The Tribunal rejected the appeal due to the construction falling within the taxable category of Commercial and Industrial Construction Services, emphasizing the distinction between commercial and non-commercial constructions. en-us Tue, 08 Dec 2009 00:00:00 +0530 Wed, 27 Oct 2010 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77801 The appeal pertained to a refund claim for construction services provided for godowns at a Rail side Warehousing Complex. The appellants argued that the services were not taxable under Service Tax as they were for the Railway, excluded from commercial and industrial construction services. The judgment clarified that commercial constructions for revenue-generating purposes are taxable, leading to the dismissal of the appeal. The Tribunal rejected the appeal due to the construction falling within the taxable category of Commercial and Industrial Construction Services, emphasizing the distinction between commercial and non-commercial constructions. Case-Laws Service Tax Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77801