2015 (12) TMI 1580 - HC - Service Tax

Interpretation of the notification dated 1-6-2007 - tribunal 2016 (7) TMI 89 - CESTAT NEW DELHI has held that construction of hospitals for charitable organization (e.g. B.L. Kapoor Hospital) is covered within the scope of the scope of commercial construction and hence liable to S.T. under C.I.C.S.. - HC dismissed the revenue appeal.

Summary

The High Court of Allahabad dismissed the writ petition as the Tribunal's directions based on a valid interpretation of a notification were found justified. The matter was remanded back to the adjudicating authority.