https://www.taxtmi.com/caselaws?id=767584 The CESTAT New Delhi dismissed the appeal regarding tax liability for commercial and industrial construction services provided to public authorities post-July 2007. Following SC precedent in Krishi Upaj Mandi Samiti case, the tribunal held that services provided to authorities like RIICO and RASMB constitute discretionary commercial functions rather than mandatory statutory obligations. Since fees collected were not deposited into Government Treasury but used for commercial purposes, the exemption under section 66D negative list did not apply. The appellant remained liable for service tax on construction services provided to these entities. en-us Thu, 20 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767584 The CESTAT New Delhi dismissed the appeal regarding tax liability for commercial and industrial construction services provided to public authorities post-July 2007. Following SC precedent in Krishi Upaj Mandi Samiti case, the tribunal held that services provided to authorities like RIICO and RASMB constitute discretionary commercial functions rather than mandatory statutory obligations. Since fees collected were not deposited into Government Treasury but used for commercial purposes, the exemption under section 66D negative list did not apply. The appellant remained liable for service tax on construction services provided to these entities. Case-Laws Service Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767584