https://www.taxtmi.com/caselaws?id=431021 The Appellate Tribunal CESTAT NEW DELHI held that construction services provided by a State Government Company for non-commercial/governmental purposes through subcontractors were not taxable. The demand raised by the revenue department was deemed invalid as there was no evidence of tax evasion and the services benefited government entities. Penalties and interest were not imposed due to the invalid demand, and a corrigendum enhancing the demand without giving the appellant a chance to be heard was set aside for violating natural justice. The appeal by the appellant was allowed, and the department's appeal was partly allowed, rejecting the request for remand. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 05 Dec 2022 08:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431021 The Appellate Tribunal CESTAT NEW DELHI held that construction services provided by a State Government Company for non-commercial/governmental purposes through subcontractors were not taxable. The demand raised by the revenue department was deemed invalid as there was no evidence of tax evasion and the services benefited government entities. Penalties and interest were not imposed due to the invalid demand, and a corrigendum enhancing the demand without giving the appellant a chance to be heard was set aside for violating natural justice. The appeal by the appellant was allowed, and the department's appeal was partly allowed, rejecting the request for remand. Case-Laws Service Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431021