https://www.taxtmi.com/caselaws?id=242030 The Tribunal ruled in favor of the appellant, finding that the construction activity fell under the 'works contract' category initially and should not be reclassified under 'construction of industrial or commercial complex' for service tax purposes. The Tribunal considered the retrospective effect of relevant amendments and granted a stay on recovery of dues during the appeal process. The judgment clarified the legal position regarding construction for one's benefit and highlighted the distinction between the two service tax categories. en-us Fri, 22 Jun 2012 00:00:00 +0530 Mon, 06 Jan 2014 06:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242030 The Tribunal ruled in favor of the appellant, finding that the construction activity fell under the 'works contract' category initially and should not be reclassified under 'construction of industrial or commercial complex' for service tax purposes. The Tribunal considered the retrospective effect of relevant amendments and granted a stay on recovery of dues during the appeal process. The judgment clarified the legal position regarding construction for one's benefit and highlighted the distinction between the two service tax categories. Case-Laws Service Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242030