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Feb 5, 2026 • 10:29 PM

Service Tax on Construction Services | Commercial Use Determination Under Finance Act : CESTAT Chandigarh

CESTAT Chandigarh rules that construction services for warehousing corporations are taxable under Finance Act 1994 if commercial use is possible, even for agricultural storage facilities.

Service Tax Not Leviable on Construction for Personal Use | Works Contract Classification : Customs, Excise and Service Tax Appellate Tribunal

Case Law Analysis

Jan 31, 2026 • 11:02 AM

Service Tax Not Leviable on Construction for Personal Use | Works Contract Classification : Customs, Excise and Service Tax Appellate Tribunal

CESTAT Hyderabad holds service tax cannot be imposed on construction services where flats are sold with separate construction agreements for personal use, clarifying classification under Works Contract.

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#construction services

Service Tax on Construction Services | Commercial Use Determination Under Finance Act : CESTAT Chandigarh

Service Tax Not Leviable on Construction for Personal Use | Works Contract Classification : Customs, Excise and Service Tax Appellate Tribunal

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