https://www.taxtmi.com/caselaws?id=203242 The Tribunal ruled in favor of the appellant, determining that the service provided did not classify as 'commercial or industrial construction service' and was not subject to Service Tax. Consequently, penalties under sections 76 and 78 of the Finance Act, 1994, were dismissed, and the extended period for demand was not invoked. The Tribunal emphasized that the pipeline laid for GWSSB was for public utility, not commerce, affirming the non-commercial nature of the project. The appeal was allowed with consequential relief. en-us Tue, 25 Jan 2011 00:00:00 +0530 Tue, 10 May 2016 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203242 The Tribunal ruled in favor of the appellant, determining that the service provided did not classify as 'commercial or industrial construction service' and was not subject to Service Tax. Consequently, penalties under sections 76 and 78 of the Finance Act, 1994, were dismissed, and the extended period for demand was not invoked. The Tribunal emphasized that the pipeline laid for GWSSB was for public utility, not commerce, affirming the non-commercial nature of the project. The appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203242