https://www.taxtmi.com/caselaws?id=261922 The Tribunal ruled in favor of the appellant, a contractor providing construction works for Military Engineering Services. The appellant's liability for service tax under "construction of residential complex service" was contested, and the Order-in-Original confirmed a demand under "Commercial or Industrial Construction service" for flooring work in Ordinance factories. The Commissioner (Appeals) dropped the demand for residential quarters but confirmed it for shop flooring due to lack of proper investigation. However, the Tribunal held that repair work on the shop floor in the Ordinance factory does not qualify as "commercial or industrial construction service," resulting in the demand being set aside, penalties deleted, and the appellant entitled to a refund of tax and interest paid. en-us Mon, 08 Dec 2014 00:00:00 +0530 Thu, 14 Jan 2016 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261922 The Tribunal ruled in favor of the appellant, a contractor providing construction works for Military Engineering Services. The appellant's liability for service tax under "construction of residential complex service" was contested, and the Order-in-Original confirmed a demand under "Commercial or Industrial Construction service" for flooring work in Ordinance factories. The Commissioner (Appeals) dropped the demand for residential quarters but confirmed it for shop flooring due to lack of proper investigation. However, the Tribunal held that repair work on the shop floor in the Ordinance factory does not qualify as "commercial or industrial construction service," resulting in the demand being set aside, penalties deleted, and the appellant entitled to a refund of tax and interest paid. Case-Laws Service Tax Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261922