TMI BlogCourt Rules Service Tax Applies to Paryatak Bhavan Construction; Activities Not Primarily Non-Commercial or Non-Industrial.Commercial and Industrial Construction Service - The material on record does not reveal that the activities in the Paryatak Bhavan are substantially for non-commercial or non-industrial purposes or are substantially for accommodating official/departmental establishments of the State - prima facie case is against the assessee - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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