https://www.taxtmi.com/caselaws?id=768851 CESTAT Kolkata allowed the appeal of a construction sub-contractor challenging service tax demand. The tribunal held that construction services provided to Bihar State Electricity Board (BSEB), a 100% government subsidiary, for power station infrastructure and employee residences were non-commercial in nature and exempt from service tax under relevant circulars. The revenue's demand was based on improper classification combining different services without calculating individual taxable values. The tribunal found the services were part of government infrastructure projects and therefore not liable to service tax, setting aside the impugned order. en-us Fri, 10 Jan 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768851 CESTAT Kolkata allowed the appeal of a construction sub-contractor challenging service tax demand. The tribunal held that construction services provided to Bihar State Electricity Board (BSEB), a 100% government subsidiary, for power station infrastructure and employee residences were non-commercial in nature and exempt from service tax under relevant circulars. The revenue's demand was based on improper classification combining different services without calculating individual taxable values. The tribunal found the services were part of government infrastructure projects and therefore not liable to service tax, setting aside the impugned order. Case-Laws Service Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768851