https://www.taxtmi.com/caselaws?id=426258 The Tribunal allowed the appeal, setting aside the demand of service tax under the category of "Commercial or Industrial Construction." The decision emphasized that works contract services cannot be taxed under "Commercial Construction Service," rejecting the imposition of service tax and abatement benefit for excluding the value of goods in construction projects. The Tribunal considered the non-commercial purpose of projects funded by Centrally Sponsored Schemes and addressed the limitation period for tax demands, ultimately ruling in favor of the Appellant and providing consequential relief. en-us Mon, 08 Aug 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426258 The Tribunal allowed the appeal, setting aside the demand of service tax under the category of "Commercial or Industrial Construction." The decision emphasized that works contract services cannot be taxed under "Commercial Construction Service," rejecting the imposition of service tax and abatement benefit for excluding the value of goods in construction projects. The Tribunal considered the non-commercial purpose of projects funded by Centrally Sponsored Schemes and addressed the limitation period for tax demands, ultimately ruling in favor of the Appellant and providing consequential relief. Case-Laws Service Tax Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426258