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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification Services - construction of building in ...


CPWD Construction Services for Educational Institutions Not Classified as Support Service; Exempt from Service Tax Under Negative List.

September 14, 2018

Case Laws     Service Tax     AT

Classification Services - construction of building in educational institution by CPWD - services received are not otherwise the activity of the appellant themselves. Outsourcing thereof will not bring the service received under the category of support service - service is falling under the negative list - not liable to be taxed.

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