Appellant not liable to pay service tax for construction ...

Construction services for non-profit edu trusts exempt from service tax as per Board's Circular deeming edu institutions non-commercial.

Case Laws Service Tax

July 24, 2024

Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions are not commercial in nature. Tribunal in cited case held demand under Commercial or Industrial Construction Services cannot sustain for construction of educational institutions in view of said Circular being in force. Impugned demand set aside, appeal allowed.

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Appellant not liable to pay service tax for construction ...

Construction services for non-profit edu trusts exempt from service tax as per Board's Circular deeming edu institutions non-commercial.

Case Laws Service Tax

July 24, 2024

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