https://www.taxtmi.com/caselaws?id=371482 The appellant's service was found not to fall under 'Erection, Commissioning and Installation Service' for service tax liability but rather as a non-commercial construction activity. The Tribunal ruled that the service provided to a Government Authority for laying pipelines/sewerage systems was not taxable under the Works Contract Service definition, aligning with legislative exclusion for non-commercial, non-industrial purposes. The demand raised against the appellant was deemed unjustified, and the appeal was allowed, setting aside the impugned order. en-us Wed, 31 Oct 2018 00:00:00 +0530 Wed, 28 Oct 2020 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371482 The appellant's service was found not to fall under 'Erection, Commissioning and Installation Service' for service tax liability but rather as a non-commercial construction activity. The Tribunal ruled that the service provided to a Government Authority for laying pipelines/sewerage systems was not taxable under the Works Contract Service definition, aligning with legislative exclusion for non-commercial, non-industrial purposes. The demand raised against the appellant was deemed unjustified, and the appeal was allowed, setting aside the impugned order. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371482