https://www.taxtmi.com/caselaws?id=234886 The Tribunal ruled in favor of the appellant, overturning the order assessing service tax liability on commercial and industrial construction services provided for a project. The Tribunal held that the appellant's activities did not fall within the taxable service category under Section 65(105)(zzq) of the Finance Act, 1994, as the Explanation added by the Finance Act 2010 did not have retrospective application. The judgment aligned with a Bombay High Court decision, emphasizing that the Explanation aimed to broaden taxable service scope but did not apply to transactions predating its introduction. en-us Tue, 30 Apr 2013 00:00:00 +0530 Wed, 13 Nov 2013 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234886 The Tribunal ruled in favor of the appellant, overturning the order assessing service tax liability on commercial and industrial construction services provided for a project. The Tribunal held that the appellant's activities did not fall within the taxable service category under Section 65(105)(zzq) of the Finance Act, 1994, as the Explanation added by the Finance Act 2010 did not have retrospective application. The judgment aligned with a Bombay High Court decision, emphasizing that the Explanation aimed to broaden taxable service scope but did not apply to transactions predating its introduction. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234886