https://www.taxtmi.com/caselaws?id=796719 Construction of grain-storage godowns under indivisible material-and-service contracts could not be classified as Commercial or Industrial Construction Service where recipient certificates established exclusive grain-storage use and no contrary evidence showed commercial use. The construction-service demand was therefore unsustainable. After excluding that demand, renting of immovable property was the only taxable service, with no alleged or evidenced additional taxable services to aggregate for denying the small-scale exemption. The renting consideration qualified for exemption under Notification No. 06/2005-ST, leaving no disputed service-tax demand sustainable on merits. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 09:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796719 Construction of grain-storage godowns under indivisible material-and-service contracts could not be classified as Commercial or Industrial Construction Service where recipient certificates established exclusive grain-storage use and no contrary evidence showed commercial use. The construction-service demand was therefore unsustainable. After excluding that demand, renting of immovable property was the only taxable service, with no alleged or evidenced additional taxable services to aggregate for denying the small-scale exemption. The renting consideration qualified for exemption under Notification No. 06/2005-ST, leaving no disputed service-tax demand sustainable on merits. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796719