https://www.taxtmi.com/caselaws?id=468104 Construction of godowns for a state warehousing corporation was treated as taxable commercial or industrial construction because the scheme materials showed permitted non-agricultural and commercial use, including renting out unutilised space. The warehousing corporation was not regarded as a purely non-commercial body, since it stored agricultural produce as well as other commodities and could earn rent from available space. On that basis, the construction service was treated as an independent taxable service, no exemption was available for the relevant period, and the benefit of abatement under the applicable notification had already been granted. en-us Wed, 04 Feb 2026 00:00:00 +0530 Thu, 16 Apr 2026 19:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468104 Construction of godowns for a state warehousing corporation was treated as taxable commercial or industrial construction because the scheme materials showed permitted non-agricultural and commercial use, including renting out unutilised space. The warehousing corporation was not regarded as a purely non-commercial body, since it stored agricultural produce as well as other commodities and could earn rent from available space. On that basis, the construction service was treated as an independent taxable service, no exemption was available for the relevant period, and the benefit of abatement under the applicable notification had already been granted. Case-Laws Service Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468104