https://www.taxtmi.com/caselaws?id=255992 Laying paver blocks at a port falls within commercial or industrial construction service rather than business auxiliary service. The construction-service definition covers construction and allied services connected with commerce or industry, subject to specified exclusions for infrastructure such as roads, airports, railways, transport terminals, bridges, tunnels and dams. Work performed at the port was construction-related and was not a service provided on behalf of clients for business auxiliary service purposes. Consequently, classification under business auxiliary service was inapplicable, and the related service-tax demand, interest and penalties were unsustainable. en-us Wed, 18 Jun 2014 00:00:00 +0530 Sat, 31 Jan 2015 13:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255992 Laying paver blocks at a port falls within commercial or industrial construction service rather than business auxiliary service. The construction-service definition covers construction and allied services connected with commerce or industry, subject to specified exclusions for infrastructure such as roads, airports, railways, transport terminals, bridges, tunnels and dams. Work performed at the port was construction-related and was not a service provided on behalf of clients for business auxiliary service purposes. Consequently, classification under business auxiliary service was inapplicable, and the related service-tax demand, interest and penalties were unsustainable. Case-Laws Service Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255992