2023 (10) TMI 1450 - AT - Service Tax

Works Contract service - appellant has provided services of construction of hostel building for IIM, Ahmedabad and for Pandit Deendayal Petroleum University, Gandhinagar - claim of Commercial and Industrial Construction Services by the appellant as well as exemption under various sub-headings of the service - appellant has provided services of construction of hostel building for IIM, Ahmedabad and for Pandit Deendayal Petroleum University, Gandhinagar - as submitted the services that are provided to educational institutions cannot be termed as service provided for Commercial and Industrial Construction Services HELD THAT - Not only the services are not covered under works contract but also are not commercial services to be covered under Commercial and Industrial Construction Services. Having gone through various judgments we are in agreement with the advocate, as no contrary judgment has been pointed out by the learned AR. The decision relied upon by the Adjudicating Authority was only a prima-facie decision in a stay matter.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal of the appellant who provided construction services for educational institutions, ruling that the services were not covered under works contract or commercial services. The decision was based on various judgments cited by the appellant's advocate. The appeal was allowed with consequential relief.