https://www.taxtmi.com/caselaws?id=355838 The Tribunal ruled in favor of the appellant, determining that the services provided for the Delhi Jal Board should be classified under Commercial and Industrial Construction Service instead of Management, Maintenance, or Repair Service for Service Tax liability. The Tribunal found that the activities undertaken by the appellant, involving replacement and repair of pipelines, were specific projects for a non-commercial entity and aligned more closely with Commercial and Industrial Construction Service. Consequently, the impugned order was set aside, and the appeal was allowed, exempting the appellant from Service Tax liability during the disputed period. en-us Tue, 30 Jan 2018 00:00:00 +0530 Mon, 18 Feb 2019 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355838 The Tribunal ruled in favor of the appellant, determining that the services provided for the Delhi Jal Board should be classified under Commercial and Industrial Construction Service instead of Management, Maintenance, or Repair Service for Service Tax liability. The Tribunal found that the activities undertaken by the appellant, involving replacement and repair of pipelines, were specific projects for a non-commercial entity and aligned more closely with Commercial and Industrial Construction Service. Consequently, the impugned order was set aside, and the appeal was allowed, exempting the appellant from Service Tax liability during the disputed period. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355838