https://www.taxtmi.com/caselaws?id=377358 The Commissioner of Central Excise (Appeals) allowed the appeal, stating that the construction of Hydro Electric dams for the Kerala State Electricity Board did not qualify as an activity of "Commerce or Industry." The Tribunal upheld this decision, determining that the construction activities did not align with commercial or industrial purposes. Consequently, the demand for Service Tax under Works Contract Service (WCS) and Commercial and Industrial Construction Service (CICS) was deemed unsustainable. The appeal filed by the Revenue was dismissed, affirming the lower authority's findings. en-us Fri, 02 Nov 2018 00:00:00 +0530 Thu, 28 Mar 2019 07:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377358 The Commissioner of Central Excise (Appeals) allowed the appeal, stating that the construction of Hydro Electric dams for the Kerala State Electricity Board did not qualify as an activity of "Commerce or Industry." The Tribunal upheld this decision, determining that the construction activities did not align with commercial or industrial purposes. Consequently, the demand for Service Tax under Works Contract Service (WCS) and Commercial and Industrial Construction Service (CICS) was deemed unsustainable. The appeal filed by the Revenue was dismissed, affirming the lower authority's findings. Case-Laws Service Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377358