https://www.taxtmi.com/caselaws?id=361506 The Appellate Tribunal, CESTAT ALLAHABAD, ruled in favor of M/s Padam Chand & Co., finding that the construction activities for Sugar Mills and personal residences did not qualify as "Commercial or Industrial Construction Service" for Service Tax purposes. The demand for Service Tax and penalties were deemed unsustainable under law, emphasizing the importance of the intended use of the constructed properties in determining tax liability. The appeal by M/s Padam Chand & Co. was allowed, while the Revenue's appeal was dismissed, highlighting the need for proper classification and procedural adherence in tax assessments. en-us Mon, 02 Apr 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361506 The Appellate Tribunal, CESTAT ALLAHABAD, ruled in favor of M/s Padam Chand & Co., finding that the construction activities for Sugar Mills and personal residences did not qualify as "Commercial or Industrial Construction Service" for Service Tax purposes. The demand for Service Tax and penalties were deemed unsustainable under law, emphasizing the importance of the intended use of the constructed properties in determining tax liability. The appeal by M/s Padam Chand & Co. was allowed, while the Revenue's appeal was dismissed, highlighting the need for proper classification and procedural adherence in tax assessments. Case-Laws Service Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361506