https://www.taxtmi.com/caselaws?id=767960 CESTAT Chennai held that construction activities at police training academy/Tamil Nadu Police Housing Corporation are not taxable under Commercial or Industrial Construction Service, as these government institutions are not engaged in commerce or industry. The tribunal found the department's classification arbitrary when attempting to separately categorize repair and maintenance work under different service heads, since commercial or industrial construction service already includes repair activities. However, construction of Common Effluent Treatment Plant remains taxable as it serves commercial establishments. Extended period of limitation was upheld but penalties were set aside under Section 80. Appeal disposed of with partial relief to appellant. en-us Wed, 26 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 15:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767960 CESTAT Chennai held that construction activities at police training academy/Tamil Nadu Police Housing Corporation are not taxable under Commercial or Industrial Construction Service, as these government institutions are not engaged in commerce or industry. The tribunal found the department's classification arbitrary when attempting to separately categorize repair and maintenance work under different service heads, since commercial or industrial construction service already includes repair activities. However, construction of Common Effluent Treatment Plant remains taxable as it serves commercial establishments. Extended period of limitation was upheld but penalties were set aside under Section 80. Appeal disposed of with partial relief to appellant. Case-Laws Service Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767960