https://www.taxtmi.com/caselaws?id=279548 The High Court of Bombay ruled in favor of the appellant, setting aside the service tax demand of Rs. 18,97,95,851 related to 'Commercial or Industrial Construction Service'. The Court held that the onshore terminal did not qualify as a Transport Terminal and rejected the invocation of the extended period of limitation under Sections 73(1) of the Finance Act, 1994. en-us Mon, 01 Feb 2016 00:00:00 +0530 Mon, 25 Mar 2019 06:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279548 The High Court of Bombay ruled in favor of the appellant, setting aside the service tax demand of Rs. 18,97,95,851 related to 'Commercial or Industrial Construction Service'. The Court held that the onshore terminal did not qualify as a Transport Terminal and rejected the invocation of the extended period of limitation under Sections 73(1) of the Finance Act, 1994. Case-Laws Service Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279548