https://www.taxtmi.com/caselaws?id=338924 The Tribunal allowed the appeal in favor of the appellants, setting aside the order of the Commissioner of Central Excise. The Tribunal held that the denial of the Exclusion Clause for "Commercial or Industrial Construction Service" regarding the construction of the dam as part of the Hydroelectric Power Project was unjustified. It emphasized that the statutory definition did not limit the term "dam" to specific purposes, leading to the conclusion that the interpretation by the Original Authority was not legally sustainable. Consequently, the appellants succeeded in contesting their tax liability related to the construction of the Kol Dam Project as a sub-contractor. en-us Fri, 06 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338924 The Tribunal allowed the appeal in favor of the appellants, setting aside the order of the Commissioner of Central Excise. The Tribunal held that the denial of the Exclusion Clause for "Commercial or Industrial Construction Service" regarding the construction of the dam as part of the Hydroelectric Power Project was unjustified. It emphasized that the statutory definition did not limit the term "dam" to specific purposes, leading to the conclusion that the interpretation by the Original Authority was not legally sustainable. Consequently, the appellants succeeded in contesting their tax liability related to the construction of the Kol Dam Project as a sub-contractor. Case-Laws Service Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338924