https://www.taxtmi.com/caselaws?id=769887 CESTAT Kolkata held that appellant providing erection, commissioning and installation services of plant and machinery under the R-APDRP programme to government authorities was not liable for Service Tax. The services involved construction and installation of structures predominantly used for non-commercial purposes rather than commerce or industry. Following precedent in Arvindra Electricals case, the tribunal ruled no Service Tax was payable on services provided to Government of Sikkim, dismissing the demand notice with interest and penalty. en-us Thu, 01 May 2025 00:00:00 +0530 Sat, 03 May 2025 08:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769887 CESTAT Kolkata held that appellant providing erection, commissioning and installation services of plant and machinery under the R-APDRP programme to government authorities was not liable for Service Tax. The services involved construction and installation of structures predominantly used for non-commercial purposes rather than commerce or industry. Following precedent in Arvindra Electricals case, the tribunal ruled no Service Tax was payable on services provided to Government of Sikkim, dismissing the demand notice with interest and penalty. Case-Laws Service Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769887