https://www.taxtmi.com/caselaws?id=426863 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. It concluded that the construction of a Market Yard for APMC does not fall under the purview of Commercial and Industrial Construction service. The decision highlighted the charitable nature of APMC, classifying its services as Business Auxiliary Service and therefore exempt from service tax. The judgment extensively analyzed legal provisions, precedents, and circulars to support the non-applicability of service tax to the construction activities related to APMC. en-us Mon, 08 Aug 2022 00:00:00 +0530 Fri, 26 Aug 2022 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426863 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. It concluded that the construction of a Market Yard for APMC does not fall under the purview of Commercial and Industrial Construction service. The decision highlighted the charitable nature of APMC, classifying its services as Business Auxiliary Service and therefore exempt from service tax. The judgment extensively analyzed legal provisions, precedents, and circulars to support the non-applicability of service tax to the construction activities related to APMC. Case-Laws Service Tax Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426863