https://www.taxtmi.com/caselaws?id=245286 The Tribunal ruled in favor of the appellant, a government department, in a case concerning liability for service tax on erection activities related to dams in Maharashtra. The Tribunal found that the activities of erecting sluice gates in agricultural dams did not constitute commissioning and installation services under the Finance Act, 1994. As the structures were deemed infrastructural constructions for agricultural purposes, falling outside the scope of taxable services, the appellant was not liable to pay any service tax. The appeal was allowed, overturning the demand for service tax imposed by the Commissioner. en-us Fri, 31 Jan 2014 00:00:00 +0530 Tue, 12 Jan 2016 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245286 The Tribunal ruled in favor of the appellant, a government department, in a case concerning liability for service tax on erection activities related to dams in Maharashtra. The Tribunal found that the activities of erecting sluice gates in agricultural dams did not constitute commissioning and installation services under the Finance Act, 1994. As the structures were deemed infrastructural constructions for agricultural purposes, falling outside the scope of taxable services, the appellant was not liable to pay any service tax. The appeal was allowed, overturning the demand for service tax imposed by the Commissioner. Case-Laws Service Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245286