https://www.taxtmi.com/caselaws?id=780471 CESTAT allowed the appeal, holding the works contract was for construction of godowns used solely for post-harvest agricultural storage for a State government undertaking and thus not a commercial/industrial purpose subject to service tax. A contemporaneous government certificate verifying non-commercial use was entitled to evidentiary weight and was improperly ignored by the adjudicating authority. The Tribunal further found the demand time-barred under the 18-month limitation applicable then, with no proof of suppression or intent to evade; accordingly the impugned order was unsustainable and the appeal was allowed on merits and limitation. en-us Mon, 27 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780471 CESTAT allowed the appeal, holding the works contract was for construction of godowns used solely for post-harvest agricultural storage for a State government undertaking and thus not a commercial/industrial purpose subject to service tax. A contemporaneous government certificate verifying non-commercial use was entitled to evidentiary weight and was improperly ignored by the adjudicating authority. The Tribunal further found the demand time-barred under the 18-month limitation applicable then, with no proof of suppression or intent to evade; accordingly the impugned order was unsustainable and the appeal was allowed on merits and limitation. Case-Laws Service Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780471