Service Tax Refund Approved for Non-Commercial Medical College Construction; Institution Operates u/s 12AA Non-Profit Status.

Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college building - it is also noticed that the Appellant have been granted registration of Trust under Section 12AA of the Income Tax Act which shows that Appellant have been registered for non-commercial purpose. Since the organization of the appellant itself is non-profit purpose, it cannot be said that the building is used for commercial activity - merely by charging a higher fees an institution cannot be treated as commercial institute - Refund allowed - AT .....

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