https://www.taxtmi.com/caselaws?id=437533 The tribunal concluded that services provided to non-commercial and non-industrial organizations are not subject to service tax under the 'Commercial or Industrial Construction Service' category. The appellant's argument that the construction activities were for entities not engaged in commercial or industrial activities was accepted, leading to the appeals being allowed and the previous charges being set aside. en-us Wed, 03 May 2023 00:00:00 +0530 Tue, 09 May 2023 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437533 The tribunal concluded that services provided to non-commercial and non-industrial organizations are not subject to service tax under the 'Commercial or Industrial Construction Service' category. The appellant's argument that the construction activities were for entities not engaged in commercial or industrial activities was accepted, leading to the appeals being allowed and the previous charges being set aside. Case-Laws Service Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437533