No service tax under section 65(105)(zzzza) if building isn’t primarily for commerce/industry

RBS Candiaparcar Vs Commissioner of Central Excise (CESTAT Mumbai) The case of RBS Candiaparcar Vs Commissioner of Central Excise sheds light on the interpretation of service tax laws, particularly concerning construction activities not primarily intended for commerce or industry. The appellant, a contractor, challenged the classification of their services under the ‘works contract service,’ arguing against taxation under section 65(105)(zzzza) of the Finance Act. Analysis: The crux of the dispute revolved around whether the construction undertaken by the appellant qualified as ...