https://www.taxtmi.com/caselaws?id=353044 The Tribunal set aside the Commissioner's order confirming a service tax liability of the appellant and imposing penalties, remanding the matter for a fresh decision. Emphasizing the need for a detailed examination of each contract, the Tribunal highlighted that tax liability is determined by the nature and use of civil construction, not the recipient's status. The Tribunal stressed the importance of clear findings on the commercial or non-commercial nature of structures and the requirements for taxing residential complexes with more than 12 units. The appeal was allowed for reassessment of tax liabilities under the contracts. en-us Mon, 20 Nov 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353044 The Tribunal set aside the Commissioner's order confirming a service tax liability of the appellant and imposing penalties, remanding the matter for a fresh decision. Emphasizing the need for a detailed examination of each contract, the Tribunal highlighted that tax liability is determined by the nature and use of civil construction, not the recipient's status. The Tribunal stressed the importance of clear findings on the commercial or non-commercial nature of structures and the requirements for taxing residential complexes with more than 12 units. The appeal was allowed for reassessment of tax liabilities under the contracts. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353044