Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to

The CESTAT ruled that works contract services for non-commercial purposes provided before July 2012 are not subject to service tax. The ruling emphasizes that the definition of 'commercial' services excludes activities related to personal or non-business use. The decision clarifies that service tax liabilities are restricted to commercial transactions and not applicable to works contracts performed for private or non-commercial purposes during the specified period. The tribunal's judgment reflects a nuanced interpretation of service tax applicability based on the nature of the services provided and their intended use.