https://www.taxtmi.com/caselaws?id=253939 The Tribunal found that non-commercial constructions for the Government are not liable to Service Tax under works contract service. The appellant's claim for abatement under Notification No. 1/2006-S.T. for commercial/industrial construction services was denied initially, but the Tribunal remanded the case for a fresh examination, emphasizing that if completion and finishing services are part of the construction service, the entire service should be considered for abatement eligibility. The appellant was granted the opportunity to present supporting evidence, ensuring a fair review of the contracts and documents. en-us Fri, 22 Mar 2013 00:00:00 +0530 Mon, 08 Dec 2014 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253939 The Tribunal found that non-commercial constructions for the Government are not liable to Service Tax under works contract service. The appellant's claim for abatement under Notification No. 1/2006-S.T. for commercial/industrial construction services was denied initially, but the Tribunal remanded the case for a fresh examination, emphasizing that if completion and finishing services are part of the construction service, the entire service should be considered for abatement eligibility. The appellant was granted the opportunity to present supporting evidence, ensuring a fair review of the contracts and documents. Case-Laws Service Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253939