https://www.taxtmi.com/caselaws?id=375052 Government water-supply turnkey construction for a public health department was outside works contract service because it was non-commercial governmental work. Operation and maintenance of an electro chlorinator plant was also outside management, maintenance and repair service because operation was the dominant function and maintenance was merely incidental; it likewise did not fall under business auxiliary service since it was not connected with business or commerce. The tax demand and penalties were therefore unsustainable, with consequential relief to the assessee. en-us Mon, 21 Jan 2019 00:00:00 +0530 Tue, 27 Aug 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375052 Government water-supply turnkey construction for a public health department was outside works contract service because it was non-commercial governmental work. Operation and maintenance of an electro chlorinator plant was also outside management, maintenance and repair service because operation was the dominant function and maintenance was merely incidental; it likewise did not fall under business auxiliary service since it was not connected with business or commerce. The tax demand and penalties were therefore unsustainable, with consequential relief to the assessee. Case-Laws Service Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375052