https://www.taxtmi.com/caselaws?id=190656 The Tribunal ruled in favor of the appellant, M/s. Conwood Pre-Fab Ltd., determining that the laying of paver blocks in a port area did not fall under 'Business Auxiliary Service', relieving the appellant from service tax liability. The Tribunal held that the activity constituted construction service, exempt from 'Commercial Construction Service', and that subcontracting did not change the nature of the service provided. As a result, the appellant was granted a waiver on the service tax liability, with recovery stayed pending appeal. en-us Tue, 03 Dec 2013 00:00:00 +0530 Tue, 21 Feb 2017 16:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190656 The Tribunal ruled in favor of the appellant, M/s. Conwood Pre-Fab Ltd., determining that the laying of paver blocks in a port area did not fall under 'Business Auxiliary Service', relieving the appellant from service tax liability. The Tribunal held that the activity constituted construction service, exempt from 'Commercial Construction Service', and that subcontracting did not change the nature of the service provided. As a result, the appellant was granted a waiver on the service tax liability, with recovery stayed pending appeal. Case-Laws Service Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190656