https://www.taxtmi.com/caselaws?id=450153 CESTAT Mumbai held that service tax demand under section 65(105)(zzzza) of Finance Act cannot be sustained for market development works at Biocholim and Ponda by appellant for Goa State Urban Development Agency. Commissioner failed to establish that construction/renovation was primarily for commerce or industry as required under clause (d) of Explanation. Without finding that activity was primarily for commercial/industrial purposes, works contract service provisions cannot apply. Commissioner's order dated 18.03.2015 set aside and appeal allowed. en-us Thu, 22 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 07:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450153 CESTAT Mumbai held that service tax demand under section 65(105)(zzzza) of Finance Act cannot be sustained for market development works at Biocholim and Ponda by appellant for Goa State Urban Development Agency. Commissioner failed to establish that construction/renovation was primarily for commerce or industry as required under clause (d) of Explanation. Without finding that activity was primarily for commercial/industrial purposes, works contract service provisions cannot apply. Commissioner's order dated 18.03.2015 set aside and appeal allowed. Case-Laws Service Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450153