https://www.taxtmi.com/caselaws?id=214899 Completion and finishing services such as interior, civil, electrical, carpentry, tiling, wiring and renovation work were held not taxable under the pre-16.6.2005 definition of construction service in Section 65(30a) of the Finance Act, 1994. The Tribunal reasoned that the later insertion of the expanded commercial or industrial construction service category under Section 65(25b), which expressly included completion and finishing services, showed that such work was brought into the tax net only from 16.6.2005. Accepting that reading, it treated the earlier provision as not covering these services for the prior period, and the assessee succeeded on merits. en-us Mon, 05 Mar 2012 00:00:00 +0530 Thu, 21 Aug 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214899 Completion and finishing services such as interior, civil, electrical, carpentry, tiling, wiring and renovation work were held not taxable under the pre-16.6.2005 definition of construction service in Section 65(30a) of the Finance Act, 1994. The Tribunal reasoned that the later insertion of the expanded commercial or industrial construction service category under Section 65(25b), which expressly included completion and finishing services, showed that such work was brought into the tax net only from 16.6.2005. Accepting that reading, it treated the earlier provision as not covering these services for the prior period, and the assessee succeeded on merits. Case-Laws Service Tax Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214899