Construction services provided to Tsunami affected areas, not “Commercial or Industrial Construction Service”: CESTAT quashes Service Tax demand on Pal Promoters
Pal Promoters Pvt. Ltd. not liable to pay service tax on the construction services rendered to Tamil Nadu Police Housing Corporation (TNHPCL), Tsunami District Implementation Unit, Pudukkotai (TDIU) and for Peoples Development Association (PDA) and the demand is to be set aside as does not fall under Commercial or Industrial Construction Service.