https://www.taxtmi.com/caselaws?id=343024 The Revenue appealed against the dropping of service tax demand for the construction of Dilli Haat, arguing it was a commercial venture. The Commissioner dropped the demand, considering Dilli Haat's purpose for promoting tourism and culture. The Tribunal remanded the case to verify if the contracts were composite, following a Supreme Court decision. If composite, no service tax was due before 31.05.2007 but liable under Works Contract Services thereafter. The Tribunal highlighted the commercial use of stalls at Dilli Haat and remanded the matter for a fresh decision, allowing additional evidence if needed. en-us Thu, 16 Mar 2017 00:00:00 +0530 Wed, 17 May 2017 08:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343024 The Revenue appealed against the dropping of service tax demand for the construction of Dilli Haat, arguing it was a commercial venture. The Commissioner dropped the demand, considering Dilli Haat's purpose for promoting tourism and culture. The Tribunal remanded the case to verify if the contracts were composite, following a Supreme Court decision. If composite, no service tax was due before 31.05.2007 but liable under Works Contract Services thereafter. The Tribunal highlighted the commercial use of stalls at Dilli Haat and remanded the matter for a fresh decision, allowing additional evidence if needed. Case-Laws Service Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343024