https://www.taxtmi.com/caselaws?id=464073 Service tax demand under Commercial or Industrial Construction Services was found unsustainable because the appellant's own earlier case had already held that, if tax liability arose on the construction activities, it would arise only under Works Contract Services. Since the lower proceedings contained no allegation or demand under Works Contract Services, the prior tribunal reasoning governed the dispute and the demand was set aside. en-us Wed, 07 Mar 2018 00:00:00 +0530 Wed, 01 Oct 2025 21:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464073 Service tax demand under Commercial or Industrial Construction Services was found unsustainable because the appellant's own earlier case had already held that, if tax liability arose on the construction activities, it would arise only under Works Contract Services. Since the lower proceedings contained no allegation or demand under Works Contract Services, the prior tribunal reasoning governed the dispute and the demand was set aside. Case-Laws Service Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464073