https://www.taxtmi.com/caselaws?id=355835 Construction intrinsically connected with a dam in a hydro-electric project, including barrage, intake, sedimentation chamber and allied civil works, fell within the exclusion from Commercial and Industrial Construction Service, and construction of a tunnel extension was also treated as excluded; the service tax demand on this count was not sustainable. Amounts reflected as miscellaneous receipts, stated to include scrap sales, obsolete material and written-off balances, required fresh verification because the documentary record was incomplete; the demand on this issue was set aside and the matter remanded for de novo consideration. en-us Tue, 30 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355835 Construction intrinsically connected with a dam in a hydro-electric project, including barrage, intake, sedimentation chamber and allied civil works, fell within the exclusion from Commercial and Industrial Construction Service, and construction of a tunnel extension was also treated as excluded; the service tax demand on this count was not sustainable. Amounts reflected as miscellaneous receipts, stated to include scrap sales, obsolete material and written-off balances, required fresh verification because the documentary record was incomplete; the demand on this issue was set aside and the matter remanded for de novo consideration. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355835