https://www.taxtmi.com/caselaws?id=359848 The Appellate Tribunal CESTAT MUMBAI, in its judgment dated 13/4/2018, ruled in favor of the Appellant on both issues. The Tribunal held that the demand for service tax against the Appellant for providing "Technical Inspection and Certification Service" through third-party inspection was not sustainable as the activities did not qualify as taxable services. Additionally, the Tribunal determined that the Appellant's work of erecting sluice gates in agricultural dams was not subject to service tax, considering it as infrastructural construction rather than falling under service tax levy criteria. The appeal was allowed based on precedents and detailed legal analysis. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359848 The Appellate Tribunal CESTAT MUMBAI, in its judgment dated 13/4/2018, ruled in favor of the Appellant on both issues. The Tribunal held that the demand for service tax against the Appellant for providing "Technical Inspection and Certification Service" through third-party inspection was not sustainable as the activities did not qualify as taxable services. Additionally, the Tribunal determined that the Appellant's work of erecting sluice gates in agricultural dams was not subject to service tax, considering it as infrastructural construction rather than falling under service tax levy criteria. The appeal was allowed based on precedents and detailed legal analysis. Case-Laws Service Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359848