https://www.taxtmi.com/caselaws?id=240382 The Tribunal ruled in favor of the appellant, determining that the building constructed for training industrial workers did not fall under "Commercial or Industrial Construction Service" for service tax purposes. The Tribunal considered the specific exclusion under Section 105(25b) of the Finance Act, 1994, and the guidelines provided in CBEC Circular No.80/10/2004-ST. It found that the building's primary purpose was educational rather than commercial or industrial, leading to a waiver of pre-deposit of dues and a stay on the collection of such dues pending appeal disposal. en-us Thu, 19 Sep 2013 00:00:00 +0530 Wed, 30 Apr 2014 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240382 The Tribunal ruled in favor of the appellant, determining that the building constructed for training industrial workers did not fall under "Commercial or Industrial Construction Service" for service tax purposes. The Tribunal considered the specific exclusion under Section 105(25b) of the Finance Act, 1994, and the guidelines provided in CBEC Circular No.80/10/2004-ST. It found that the building's primary purpose was educational rather than commercial or industrial, leading to a waiver of pre-deposit of dues and a stay on the collection of such dues pending appeal disposal. Case-Laws Service Tax Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240382