https://www.taxtmi.com/caselaws?id=399500 The Tribunal ruled in favor of the appellant, classifying the construction services under Works Contract Service instead of Commercial & Industrial Construction Service (CICS). The construction for various projects, including Kishangarh Hi-Tech Textile Park, was found to be for social, religious, and government purposes, falling under exclusion clauses such as Residential Complex Services. The Tribunal agreed that certain constructions, like government quarters and police residences, were exempt from service tax liability. Additionally, the Tribunal considered the limitation period argument raised by the appellant but primarily focused on the correct classification of services, ultimately setting aside the show cause notice and Order-in-Original. en-us Tue, 03 Mar 2020 00:00:00 +0530 Tue, 13 Oct 2020 12:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399500 The Tribunal ruled in favor of the appellant, classifying the construction services under Works Contract Service instead of Commercial & Industrial Construction Service (CICS). The construction for various projects, including Kishangarh Hi-Tech Textile Park, was found to be for social, religious, and government purposes, falling under exclusion clauses such as Residential Complex Services. The Tribunal agreed that certain constructions, like government quarters and police residences, were exempt from service tax liability. Additionally, the Tribunal considered the limitation period argument raised by the appellant but primarily focused on the correct classification of services, ultimately setting aside the show cause notice and Order-in-Original. Case-Laws Service Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399500