https://www.taxtmi.com/caselaws?id=463811 Service tax on hospital construction was examined for classification as Commercial or Industrial Construction Service versus Works Contract Service, with the appellant arguing that the presence of material components brought the activity within works contract principles. The Tribunal noted that the matter needed reconsideration in light of the Supreme Court ruling in Larsen & Toubro and found the record required fresh examination by the adjudicating authority. The dispute was remanded for de novo adjudication, and all merits and limitation objections were left open for the appellant to raise before the adjudicating authority. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 17 Sep 2025 19:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463811 Service tax on hospital construction was examined for classification as Commercial or Industrial Construction Service versus Works Contract Service, with the appellant arguing that the presence of material components brought the activity within works contract principles. The Tribunal noted that the matter needed reconsideration in light of the Supreme Court ruling in Larsen & Toubro and found the record required fresh examination by the adjudicating authority. The dispute was remanded for de novo adjudication, and all merits and limitation objections were left open for the appellant to raise before the adjudicating authority. Case-Laws Service Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463811