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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Works Contract Service - Construction activity - The hostel ...


Service Tax Demand Overturned for Jaipur Girls' Hostel and Hospital Construction Under Works Contract Service.

August 11, 2018

Case Laws     Service Tax     HC

Works Contract Service - Construction activity - The hostel which was constructed was a girls hostel and hospital which was need of the Jaipur was constructed. - It was not commercial building as per the language used and the activities neither fall under commercial activities nor industrial activities - it is purely a social activity - demand set aside.

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