https://www.taxtmi.com/caselaws?id=434150 The Tribunal upheld the Commissioner's decision that services provided in relation to Hydro Electric Projects are non-taxable under the exclusion clauses of 'commercial or industrial construction service' and 'works contract service.' It was determined that the value of free-of-cost materials cannot be included in the assessable value for service tax. The issue of a sub-contractor's service tax liability was deemed unnecessary to address due to the non-taxable nature of the services provided. The Department's appeal was dismissed, affirming the Commissioner's order. en-us Wed, 01 Feb 2023 00:00:00 +0530 Tue, 25 Jul 2023 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434150 The Tribunal upheld the Commissioner's decision that services provided in relation to Hydro Electric Projects are non-taxable under the exclusion clauses of 'commercial or industrial construction service' and 'works contract service.' It was determined that the value of free-of-cost materials cannot be included in the assessable value for service tax. The issue of a sub-contractor's service tax liability was deemed unnecessary to address due to the non-taxable nature of the services provided. The Department's appeal was dismissed, affirming the Commissioner's order. Case-Laws Service Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434150