https://www.taxtmi.com/caselaws?id=447425 Service tax classification turned on the true nature of the contracts and surrounding facts, not on labels alone. Site formation work on agricultural land was held outside the agricultural exclusion because it was carried out for real estate development, while construction for educational institutions and a hydro-electric undertaking was not treated as commercial or industrial construction since those projects were not primarily commercial or industrial in character. Residential blocks with fewer than twelve units each did not satisfy the statutory residential complex threshold merely because the aggregate exceeded twelve. A survey declaration, without proof that taxable services were actually rendered, was insufficient to sustain demand. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447425 Service tax classification turned on the true nature of the contracts and surrounding facts, not on labels alone. Site formation work on agricultural land was held outside the agricultural exclusion because it was carried out for real estate development, while construction for educational institutions and a hydro-electric undertaking was not treated as commercial or industrial construction since those projects were not primarily commercial or industrial in character. Residential blocks with fewer than twelve units each did not satisfy the statutory residential complex threshold merely because the aggregate exceeded twelve. A survey declaration, without proof that taxable services were actually rendered, was insufficient to sustain demand. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447425