https://www.taxtmi.com/caselaws?id=221155 The Commissioner ruled in favor of the appellant, holding that constructions for Pondicherry University and Police Department were not taxable under "Construction of Complex service" due to personal use exemption. Additionally, the demand for construction for BSNL under "Commercial or Industrial construction" service was deemed unsustainable as the appellant had already paid tax under "Works Contract" service. Penalties were set aside as the appellant paid the remaining demand with interest before the show cause notice. The appeal was disposed of in favor of the appellant with consequential relief. en-us Thu, 01 Dec 2011 00:00:00 +0530 Mon, 25 Feb 2013 10:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221155 The Commissioner ruled in favor of the appellant, holding that constructions for Pondicherry University and Police Department were not taxable under "Construction of Complex service" due to personal use exemption. Additionally, the demand for construction for BSNL under "Commercial or Industrial construction" service was deemed unsustainable as the appellant had already paid tax under "Works Contract" service. Penalties were set aside as the appellant paid the remaining demand with interest before the show cause notice. The appeal was disposed of in favor of the appellant with consequential relief. Case-Laws Service Tax Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221155