https://www.taxtmi.com/caselaws?id=751291 CESTAT New Delhi held that construction services provided to NPL (National Physical Laboratory) constituted taxable CICS as NPL was deemed a commercial concern engaged in measurement, calibration, testing, and consultancy services on payment basis, not qualifying as governmental authority under exemption notification. The tribunal confirmed service tax liability on renting immovable property post-merger, allowed composition scheme benefits despite procedural lapses, and partially remanded the matter regarding extended limitation period for the first show cause notice while confirming remaining demands and penalties. The case involved issues of commercial vs non-commercial construction, pre-merger liability exclusion, VAT-paid goods exclusion, and penalty imposition under extended limitation provisions. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 11 Jun 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751291 CESTAT New Delhi held that construction services provided to NPL (National Physical Laboratory) constituted taxable CICS as NPL was deemed a commercial concern engaged in measurement, calibration, testing, and consultancy services on payment basis, not qualifying as governmental authority under exemption notification. The tribunal confirmed service tax liability on renting immovable property post-merger, allowed composition scheme benefits despite procedural lapses, and partially remanded the matter regarding extended limitation period for the first show cause notice while confirming remaining demands and penalties. The case involved issues of commercial vs non-commercial construction, pre-merger liability exclusion, VAT-paid goods exclusion, and penalty imposition under extended limitation provisions. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751291