https://www.taxtmi.com/caselaws?id=364628 The Tribunal allowed the appeal, setting aside the Order-in-Appeal confirming service tax demand and penalty for providing 'Commercial or Industrial Construction Service' related to laying a water supply system. Relying on a ruling by the High Court of Delhi, the Tribunal held that the activity did not fall within the defined service category under the Finance Act, 1994. The appellant successfully argued that the work for the Authority was not commercial, leading to the Tribunal's decision in favor of the appellant. en-us Wed, 18 Jul 2018 00:00:00 +0530 Thu, 02 Aug 2018 07:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364628 The Tribunal allowed the appeal, setting aside the Order-in-Appeal confirming service tax demand and penalty for providing 'Commercial or Industrial Construction Service' related to laying a water supply system. Relying on a ruling by the High Court of Delhi, the Tribunal held that the activity did not fall within the defined service category under the Finance Act, 1994. The appellant successfully argued that the work for the Authority was not commercial, leading to the Tribunal's decision in favor of the appellant. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364628