https://www.taxtmi.com/caselaws?id=435982 The Tribunal held that laying pipelines for sewerage purposes, not for commerce or industry, did not constitute 'works contract' services for service tax liability. Citing precedents, the Tribunal set aside the Commissioner (Appeals)'s decision and allowed the appeal, determining that the services provided were not taxable under 'works contract.' The issue of the extended period of limitation under the Finance Act was deemed unnecessary for examination in light of this finding. en-us Tue, 21 Feb 2023 00:00:00 +0530 Sat, 01 Apr 2023 08:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435982 The Tribunal held that laying pipelines for sewerage purposes, not for commerce or industry, did not constitute 'works contract' services for service tax liability. Citing precedents, the Tribunal set aside the Commissioner (Appeals)'s decision and allowed the appeal, determining that the services provided were not taxable under 'works contract.' The issue of the extended period of limitation under the Finance Act was deemed unnecessary for examination in light of this finding. Case-Laws Service Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435982