https://www.taxtmi.com/caselaws?id=257367 The tribunal allowed the appeals, determining that the construction activities for Border Outposts (BOP), including border fencing, do not classify under "Erection, Commissioning or Installation Services" for service tax purposes. It held that the activities are non-commercial and should be categorized under "Commercial or Industrial Construction Services," exempting them from service tax. The tribunal also ruled against the imposition of penalties and the invocation of the extended period of limitation, considering the non-commercial nature of the appellants' activities for government projects. en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 17 May 2016 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257367 The tribunal allowed the appeals, determining that the construction activities for Border Outposts (BOP), including border fencing, do not classify under "Erection, Commissioning or Installation Services" for service tax purposes. It held that the activities are non-commercial and should be categorized under "Commercial or Industrial Construction Services," exempting them from service tax. The tribunal also ruled against the imposition of penalties and the invocation of the extended period of limitation, considering the non-commercial nature of the appellants' activities for government projects. Case-Laws Service Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257367