https://www.taxtmi.com/caselaws?id=764013 CESTAT Bangalore held that the appellant's gas pipeline laying activity constituted a works contract service rather than commercial or industrial construction service. The tribunal ruled that activities involving supply of goods and services prior to 01.06.2007 were not taxable under commercial or industrial construction service category, following SC precedent in Larsen Toubro case. The demand for service tax on pre-2007 activities was therefore invalid, despite the original authority's rejection of abatement claims regarding free supply material valuation. en-us Wed, 16 Oct 2024 00:00:00 +0530 Thu, 26 Dec 2024 17:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764013 CESTAT Bangalore held that the appellant's gas pipeline laying activity constituted a works contract service rather than commercial or industrial construction service. The tribunal ruled that activities involving supply of goods and services prior to 01.06.2007 were not taxable under commercial or industrial construction service category, following SC precedent in Larsen Toubro case. The demand for service tax on pre-2007 activities was therefore invalid, despite the original authority's rejection of abatement claims regarding free supply material valuation. Case-Laws Service Tax Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764013