https://www.taxtmi.com/caselaws?id=265020 The Tribunal determined that services provided at residential houses and painting of non-structural items did not fall under Industrial Construction Service. However, painting of walls in a commercial building was classified as such, denying the appellant's claim for abatement under Notification No.15/2004-ST. The Tribunal disallowed the abatement, calculating the service tax liability on the taxable value. Additionally, the allegation of wilful mis-statement or suppression of facts by the appellant was dismissed, as the Tribunal found that mere omission to provide correct information did not constitute suppression. The Revenue's appeal was ultimately dismissed based on the analysis and legal principles discussed. en-us Thu, 09 Jul 2015 00:00:00 +0530 Mon, 05 Oct 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265020 The Tribunal determined that services provided at residential houses and painting of non-structural items did not fall under Industrial Construction Service. However, painting of walls in a commercial building was classified as such, denying the appellant's claim for abatement under Notification No.15/2004-ST. The Tribunal disallowed the abatement, calculating the service tax liability on the taxable value. Additionally, the allegation of wilful mis-statement or suppression of facts by the appellant was dismissed, as the Tribunal found that mere omission to provide correct information did not constitute suppression. The Revenue's appeal was ultimately dismissed based on the analysis and legal principles discussed. Case-Laws Service Tax Thu, 09 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265020