https://www.taxtmi.com/caselaws?id=173564 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case concerning the interpretation of the definition of "Commercial and Industrial Construction Service" under the Finance Act, 1994. The Tribunal found that laying cables for BSNL did not align with the statutory definition provided in the Act, and therefore, the appellant was not liable for service tax on this service. The Tribunal acknowledged the appellant's compliance in depositing the service tax collected from BSNL and allowed both the stay application and the appeal. en-us Tue, 24 Sep 2013 00:00:00 +0530 Thu, 19 Apr 2018 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173564 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case concerning the interpretation of the definition of "Commercial and Industrial Construction Service" under the Finance Act, 1994. The Tribunal found that laying cables for BSNL did not align with the statutory definition provided in the Act, and therefore, the appellant was not liable for service tax on this service. The Tribunal acknowledged the appellant's compliance in depositing the service tax collected from BSNL and allowed both the stay application and the appeal. Case-Laws Service Tax Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173564