https://www.taxtmi.com/caselaws?id=346460 Construction undertaken for APMC was treated as non-commercial because APMC is a statutory body serving farmers and market users, and the cited circulars stated that services funded from market fee and constructions for charitable-type organisations are outside Commercial and Industrial Construction Service; the work was therefore held not taxable. Construction of warehouses for CWC within railway premises was also held outside the taxable net because the term railway was read broadly to cover warehouses within the railway system, and their location and statutory character brought the activity within railway-related construction. On both issues, the service tax demand was found unsustainable. en-us Mon, 31 Jul 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346460 Construction undertaken for APMC was treated as non-commercial because APMC is a statutory body serving farmers and market users, and the cited circulars stated that services funded from market fee and constructions for charitable-type organisations are outside Commercial and Industrial Construction Service; the work was therefore held not taxable. Construction of warehouses for CWC within railway premises was also held outside the taxable net because the term railway was read broadly to cover warehouses within the railway system, and their location and statutory character brought the activity within railway-related construction. On both issues, the service tax demand was found unsustainable. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346460