https://www.taxtmi.com/caselaws?id=368356 Public utility work for Delhi Jal Board and similar water projects was treated as non-commercial in nature, so services relating to water treatment plants, storm water drainage and water pipelines did not fall within commercial or industrial construction or allied taxable services; the demand on that portion was set aside. For the remaining contract value, the nature of the services was not clearly established on the record, so the matter required reconsideration on complete evidence, including whether the work was road construction or another taxable category; that portion was remanded for fresh adjudication. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 08 Oct 2018 07:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368356 Public utility work for Delhi Jal Board and similar water projects was treated as non-commercial in nature, so services relating to water treatment plants, storm water drainage and water pipelines did not fall within commercial or industrial construction or allied taxable services; the demand on that portion was set aside. For the remaining contract value, the nature of the services was not clearly established on the record, so the matter required reconsideration on complete evidence, including whether the work was road construction or another taxable category; that portion was remanded for fresh adjudication. Case-Laws Service Tax Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368356