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1. Valuation - Commercial or Industrial Construction Services - inclusion of FOC material while claiming abatement of 67% - The adjudicating authority has committed an...

2. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

3. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

4. Commercial or industrial construction - valuation while availing abatement - it is not necessary to include in the taxable value, the value of supply of goods free of...

5. Commercial and industrial construction services - The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction.- AT

6. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

7. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

8. Commercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - not commercial in nature - not liable to...

9. Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity...

10. Benefit of abatement - commercial and industrial construction services - the site clearance and excavation is an incidental and ancillary to civil work - the service is...

11. Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the...

12. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

13. Commercial and Industrial Construction Servcie - Revenue’s argument that construction of schools and colleges will come within the meaning of Commercial or Industrial...

14. Commercial and industrial construction service - construction work undertaken for educational institutions - stay granted being prima facie not commercial concerns - AT

15. Commercial or Industrial Construction Service - Sports Stadium constructed for conducting Commonwealth Games, is a non-commercial construction. - stay granted in full - AT