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![Commercial Construction Service not classifiable under Management, Maintenance or Repair service, Service Tax not leviable: CESTAT [Read Order] Commercial Construction Service not classifiable under Management, Maintenance or Repair service, Service Tax not leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Commercial-Construction-Service-Management-Maintenance-Repair-service-taxscan.jpg)
Commercial Construction Service not classifiable under Management, Maintenance or Repair service', Service Tax not leviable: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the commercial construction service not classifiable...


![Composite Contracts undertaken before June 1, 2009 is classified as ‘Commercial Construction Service’, No Refund allowed: CESTAT [Read Order] Composite Contracts undertaken before June 1, 2009 is classified as ‘Commercial Construction Service’, No Refund allowed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/WhatsApp-Image-2020-06-02-at-1.41.16-PM.jpeg)