https://www.taxtmi.com/caselaws?id=293595 The Tribunal allowed the appeal by M/s. B.G. Shirke Construction Technology Pvt. Ltd., setting aside the tax demand, interest, and penalty imposed by jurisdictional officers under the Finance Act, 1994. The Tribunal determined that the project, involving the construction of a 'Traffic and Transit Management Centre,' did not constitute a taxable service as per the Act. The decision, based on the interpretation of 'construction for commerce or industry' and the exclusion for 'transport terminals,' was rendered on 29-11-2019. en-us Fri, 29 Nov 2019 00:00:00 +0530 Sat, 20 Feb 2021 09:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293595 The Tribunal allowed the appeal by M/s. B.G. Shirke Construction Technology Pvt. Ltd., setting aside the tax demand, interest, and penalty imposed by jurisdictional officers under the Finance Act, 1994. The Tribunal determined that the project, involving the construction of a 'Traffic and Transit Management Centre,' did not constitute a taxable service as per the Act. The decision, based on the interpretation of 'construction for commerce or industry' and the exclusion for 'transport terminals,' was rendered on 29-11-2019. Case-Laws Service Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293595