https://www.taxtmi.com/caselaws?id=268716 The Tribunal allowed the appellant's appeal against a service tax demand under Commercial or Industrial Construction Service (CICS), agreeing that the service falls under works contract service with 67% abatement. Despite free supplies not being included in the assessable value, the appellant was entitled to the abatement. The Tribunal clarified that construction activity for educational institutions run by charitable organizations is not non-commercial, citing a previous judgment no longer considered good law. The Tribunal ordered a specified pre-deposit with interest and stayed recovery of remaining liabilities pending appeal, subject to compliance within a set timeframe. Failure to comply would result in dismissal of the appeal. en-us Tue, 28 Jul 2015 00:00:00 +0530 Tue, 01 Dec 2015 00:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268716 The Tribunal allowed the appellant's appeal against a service tax demand under Commercial or Industrial Construction Service (CICS), agreeing that the service falls under works contract service with 67% abatement. Despite free supplies not being included in the assessable value, the appellant was entitled to the abatement. The Tribunal clarified that construction activity for educational institutions run by charitable organizations is not non-commercial, citing a previous judgment no longer considered good law. The Tribunal ordered a specified pre-deposit with interest and stayed recovery of remaining liabilities pending appeal, subject to compliance within a set timeframe. Failure to comply would result in dismissal of the appeal. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268716