https://www.taxtmi.com/caselaws?id=346255 The Tribunal set aside the demand for service tax imposed on the appellant under Sections 76, 77 & 78 of the Finance Act, 1994. It ruled in favor of the appellant, emphasizing that the construction work carried out for entities like APMC was non-commercial and aimed at benefiting farmers. The Tribunal considered the services provided by APMC as business auxiliary services covered by exemptions, not subject to commercial service tax. The judgment underscored the significance of CBEC Circulars in determining the nature of services and tax liability, ultimately allowing the appeal and rejecting the imposition of penalties and interest. en-us Mon, 31 Jul 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346255 The Tribunal set aside the demand for service tax imposed on the appellant under Sections 76, 77 & 78 of the Finance Act, 1994. It ruled in favor of the appellant, emphasizing that the construction work carried out for entities like APMC was non-commercial and aimed at benefiting farmers. The Tribunal considered the services provided by APMC as business auxiliary services covered by exemptions, not subject to commercial service tax. The judgment underscored the significance of CBEC Circulars in determining the nature of services and tax liability, ultimately allowing the appeal and rejecting the imposition of penalties and interest. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346255