https://www.taxtmi.com/caselaws?id=789996 Construction of warehouses and godowns for a warehousing corporation was held to fall outside the exemption for buildings used other than for commerce, industry, business or profession, because the warehousing activity could have a commercial character and commercial use could not be ruled out. Service tax demand was therefore sustained on the merits for the period up to 30.06.2012. Penalty was nevertheless waived on the facts, as duty and part of the penalty had already been deposited and the limitation plea was not pressed, so statutory discretion for relief from penalty was applied. en-us Mon, 13 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789996 Construction of warehouses and godowns for a warehousing corporation was held to fall outside the exemption for buildings used other than for commerce, industry, business or profession, because the warehousing activity could have a commercial character and commercial use could not be ruled out. Service tax demand was therefore sustained on the merits for the period up to 30.06.2012. Penalty was nevertheless waived on the facts, as duty and part of the penalty had already been deposited and the limitation plea was not pressed, so statutory discretion for relief from penalty was applied. Case-Laws Service Tax Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789996