https://www.taxtmi.com/caselaws?id=255992 Laying of paver blocks at a port was analysed for service tax classification and was treated as commercial or industrial construction service rather than business auxiliary service. The activity was held to relate to construction work at the port, falling within the statutory scope of construction and allied services connected with commerce or industry. It was not regarded as service provided on behalf of clients in the manner required for business auxiliary service. On that basis, the article states that the activity was not taxable as business auxiliary service, and the related 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 of paver blocks at a port was analysed for service tax classification and was treated as commercial or industrial construction service rather than business auxiliary service. The activity was held to relate to construction work at the port, falling within the statutory scope of construction and allied services connected with commerce or industry. It was not regarded as service provided on behalf of clients in the manner required for business auxiliary service. On that basis, the article states that the activity was not taxable as business auxiliary service, and the related 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