https://www.taxtmi.com/caselaws?id=369245 The tribunal set aside the demand and penalties imposed on the appellants for non-payment of service tax on specific construction areas and Corpus Fund collection. The tribunal concluded that the construction activities were covered under Works Contract Service, not Commercial or Industrial Construction Service (CICS) or Residential Complex Service (RCS), based on legal precedents and legislative intent. The decision clarified the taxability of composite works contracts and emphasized the importance of specific legal definitions in determining service tax liabilities. en-us Mon, 15 Oct 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369245 The tribunal set aside the demand and penalties imposed on the appellants for non-payment of service tax on specific construction areas and Corpus Fund collection. The tribunal concluded that the construction activities were covered under Works Contract Service, not Commercial or Industrial Construction Service (CICS) or Residential Complex Service (RCS), based on legal precedents and legislative intent. The decision clarified the taxability of composite works contracts and emphasized the importance of specific legal definitions in determining service tax liabilities. Case-Laws Service Tax Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369245