https://www.taxtmi.com/highlights?id=82630 Service tax exemption under Notification No. 25/2012-ST denied for services of laying cable under NOFN project, as the project aimed at increasing subscriber base and revenues for BSNL, falling within the ambit of 'commerce'. Notification exempts civil structures meant predominantly for use other than commerce, industry or business, which is to be interpreted strictly. Appellant not eligible for exemption. Non-recovery of service tax is an offence u/s 73. Cum-duty benefit allowed, directing recalculation of demand treating receipts as inclusive of service tax and consequential re-computation of penalty u/s 78. en-us Mon, 28 Oct 2024 08:31:18 +0530 Mon, 28 Oct 2024 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82630 Service tax exemption under Notification No. 25/2012-ST denied for services of laying cable under NOFN project, as the project aimed at increasing subscriber base and revenues for BSNL, falling within the ambit of 'commerce'. Notification exempts civil structures meant predominantly for use other than commerce, industry or business, which is to be interpreted strictly. Appellant not eligible for exemption. Non-recovery of service tax is an offence u/s 73. Cum-duty benefit allowed, directing recalculation of demand treating receipts as inclusive of service tax and consequential re-computation of penalty u/s 78. Highlights Service Tax Mon, 28 Oct 2024 08:31:18 +0530 https://www.taxtmi.com/highlights?id=82630