https://www.taxtmi.com/caselaws?id=256971 Construction of residential accommodation for Delhi Police, used for a non-commercial governmental purpose, fell outside the taxable field of commercial and industrial construction service. The involvement of a contractor and sub-contractor did not change the character of the project into a commercial one, and taxability could not be expanded by a departmental distinction between government departments and government enterprises where the underlying work remained non-commercial. The sub-contractor was therefore not liable to service tax on the construction activity. en-us Mon, 29 Sep 2014 00:00:00 +0530 Tue, 01 Sep 2015 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256971 Construction of residential accommodation for Delhi Police, used for a non-commercial governmental purpose, fell outside the taxable field of commercial and industrial construction service. The involvement of a contractor and sub-contractor did not change the character of the project into a commercial one, and taxability could not be expanded by a departmental distinction between government departments and government enterprises where the underlying work remained non-commercial. The sub-contractor was therefore not liable to service tax on the construction activity. Case-Laws Service Tax Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256971