https://www.taxtmi.com/caselaws?id=303663 The Tribunal dismissed the Revenue's appeals and upheld the Commissioner's order, determining that the services were correctly classified under Works Contract Service (WCS). The construction of dams and tunnels for hydro-electric projects was excluded from Commercial or Industrial Construction Service (CICS), making it non-taxable. Construction services for educational institutions were also deemed non-taxable as they were used for educational, not commercial, purposes. The respondent-assessee's cross-objection was disposed of in their favor, entitling them to consequential benefits. en-us Wed, 12 Sep 2018 00:00:00 +0530 Thu, 04 Aug 2022 12:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303663 The Tribunal dismissed the Revenue's appeals and upheld the Commissioner's order, determining that the services were correctly classified under Works Contract Service (WCS). The construction of dams and tunnels for hydro-electric projects was excluded from Commercial or Industrial Construction Service (CICS), making it non-taxable. Construction services for educational institutions were also deemed non-taxable as they were used for educational, not commercial, purposes. The respondent-assessee's cross-objection was disposed of in their favor, entitling them to consequential benefits. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303663