https://www.taxtmi.com/caselaws?id=329451 The Tribunal granted a stay on the recovery of a service tax demand for construction services provided during the period March to October 2010. The appellant's argument that the constructions for public purposes, such as building a watchtower and a security wall for a sports complex for the Commonwealth Games, were non-commercial was supported by the Tribunal. Despite fees being charged for usage, the Tribunal considered such constructions as non-commercial based on past decisions, emphasizing the need to assess the nature of construction services provided in determining their commercial or non-commercial classification. en-us Mon, 06 Jun 2016 00:00:00 +0530 Fri, 01 Jul 2016 13:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329451 The Tribunal granted a stay on the recovery of a service tax demand for construction services provided during the period March to October 2010. The appellant's argument that the constructions for public purposes, such as building a watchtower and a security wall for a sports complex for the Commonwealth Games, were non-commercial was supported by the Tribunal. Despite fees being charged for usage, the Tribunal considered such constructions as non-commercial based on past decisions, emphasizing the need to assess the nature of construction services provided in determining their commercial or non-commercial classification. Case-Laws Service Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329451