https://www.taxtmi.com/caselaws?id=360269 The Tribunal set aside the service tax demand raised for the period October 2004 to September 2009 under "Commercial and Industrial Construction Service" in the case. It was held that services provided under works contract to Delhi Metro Rail Corporation fell outside the scope of CICS/WCS. The Tribunal determined that services rendered to DMRC were not taxable under CICS but fell under the exclusionary clause of WCS as per relevant case law. Therefore, the impugned order was overturned, and all appeals filed by the appellant were allowed. en-us Mon, 16 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360269 The Tribunal set aside the service tax demand raised for the period October 2004 to September 2009 under "Commercial and Industrial Construction Service" in the case. It was held that services provided under works contract to Delhi Metro Rail Corporation fell outside the scope of CICS/WCS. The Tribunal determined that services rendered to DMRC were not taxable under CICS but fell under the exclusionary clause of WCS as per relevant case law. Therefore, the impugned order was overturned, and all appeals filed by the appellant were allowed. Case-Laws Service Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360269