https://www.taxtmi.com/caselaws?id=785320 Activities undertaken in relation to Buckingham Canal were examined for classification as dredging services; the tribunal applied a coordinate bench precedent analyzing the definition and requisite dredging apparatus and concluded that the work does not constitute "dredging services," thereby precluding exigibility of service tax under the Finance Act. The binding effect of the earlier coordinate bench decision was applied, resulting in the impugned order being set aside and the activity held non-taxable as dredging service. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785320 Activities undertaken in relation to Buckingham Canal were examined for classification as dredging services; the tribunal applied a coordinate bench precedent analyzing the definition and requisite dredging apparatus and concluded that the work does not constitute "dredging services," thereby precluding exigibility of service tax under the Finance Act. The binding effect of the earlier coordinate bench decision was applied, resulting in the impugned order being set aside and the activity held non-taxable as dredging service. Case-Laws Service Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785320