https://www.taxtmi.com/caselaws?id=447739 The Tribunal set aside the impugned order and allowed the appeal, ruling that the demand under construction service for the years 2009-2010 and 2010-2011 was unsustainable. It was determined that the construction of government buildings, such as the Income Tax building and Staff Quarters for the Central Administrative Tribunal, did not fall under Commercial or Industrial Construction Service. Additionally, the Tribunal found no malafide intention or suppression of facts by the appellant, a sub-contractor, thus deeming the demand unsustainable on the ground of limitation. Judgment was pronounced on 02.01.2024. en-us Tue, 02 Jan 2024 00:00:00 +0530 Thu, 04 Jan 2024 09:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447739 The Tribunal set aside the impugned order and allowed the appeal, ruling that the demand under construction service for the years 2009-2010 and 2010-2011 was unsustainable. It was determined that the construction of government buildings, such as the Income Tax building and Staff Quarters for the Central Administrative Tribunal, did not fall under Commercial or Industrial Construction Service. Additionally, the Tribunal found no malafide intention or suppression of facts by the appellant, a sub-contractor, thus deeming the demand unsustainable on the ground of limitation. Judgment was pronounced on 02.01.2024. Case-Laws Service Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447739