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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Commercial or Industrial Construction Services - The hospitals ...


Hospitals and public medical facilities not classified as commercial; fees don't change their non-commercial status.

February 16, 2018

Case Laws     Service Tax     AT

Commercial or Industrial Construction Services - The hospitals and buildings for medical facilities used by the public cannot be considered as civil construction or building intended for use for commerce or industry. Collection of fee, if any, for the usage of the said facility by itself will not make a building as used for commerce or industry. - AT

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