https://www.taxtmi.com/caselaws?id=360157 The Tribunal upheld the impugned order passed by the Commissioner of Service Tax, New Delhi, in favor of the appellant. The Tribunal determined that the appellant's services constituted a works contract and not solely commercial or industrial construction services. Additionally, the appellant was found to be correctly availing exemptions under various notifications, including Notification No. 4/04 for services provided to SEZ units. The Revenue's appeal was dismissed, and the impugned order dropping the proposed demands was upheld. en-us Tue, 01 May 2018 00:00:00 +0530 Fri, 11 May 2018 08:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360157 The Tribunal upheld the impugned order passed by the Commissioner of Service Tax, New Delhi, in favor of the appellant. The Tribunal determined that the appellant's services constituted a works contract and not solely commercial or industrial construction services. Additionally, the appellant was found to be correctly availing exemptions under various notifications, including Notification No. 4/04 for services provided to SEZ units. The Revenue's appeal was dismissed, and the impugned order dropping the proposed demands was upheld. Case-Laws Service Tax Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360157