https://www.taxtmi.com/caselaws?id=751146 CESTAT Ahmedabad held that appellant was not liable for service tax on construction activities undertaken as sub-contractor. The construction of boundary wall and tower within port area was exempted under Notification No. 25/2007-ST dated 22.05.2007, which exempts port construction activities. Additionally, construction of drainage pipeline for Municipal Corporation was deemed non-commercial activity following SC precedent in Commissioner v. Indian Hume Pipes Co. Ltd., making it not liable for service tax under erection, commissioning and installation service provisions. Appeal allowed. en-us Fri, 05 Apr 2024 00:00:00 +0530 Mon, 08 Apr 2024 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751146 CESTAT Ahmedabad held that appellant was not liable for service tax on construction activities undertaken as sub-contractor. The construction of boundary wall and tower within port area was exempted under Notification No. 25/2007-ST dated 22.05.2007, which exempts port construction activities. Additionally, construction of drainage pipeline for Municipal Corporation was deemed non-commercial activity following SC precedent in Commissioner v. Indian Hume Pipes Co. Ltd., making it not liable for service tax under erection, commissioning and installation service provisions. Appeal allowed. Case-Laws Service Tax Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751146