https://www.taxtmi.com/caselaws?id=796719 Indivisible construction contracts involving both materials and services, where their values cannot be separated, are not taxable under Commercial or Industrial Construction Service. Buildings used exclusively for storage of agricultural produce are not shown to have commercial use merely because they are warehouses or office buildings. Where the construction-service demand is unsustainable and no evidence establishes other taxable-service receipts, renting of immovable property may qualify for the small-scale service-provider exemption. On these principles, no disputed service-tax demand remains sustainable on merits. en-us Thu, 06 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796719 Indivisible construction contracts involving both materials and services, where their values cannot be separated, are not taxable under Commercial or Industrial Construction Service. Buildings used exclusively for storage of agricultural produce are not shown to have commercial use merely because they are warehouses or office buildings. Where the construction-service demand is unsustainable and no evidence establishes other taxable-service receipts, renting of immovable property may qualify for the small-scale service-provider exemption. On these principles, no disputed service-tax demand remains sustainable on merits. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796719