Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Commercial or Industrial Construction Services - The hospitals ...

Case Laws     Service Tax

February 16, 2018

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

View Source

 


 

You may also like:

  1. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  2. Construction of a building for use as hospital by a charitable organization does not fall under the category of ‘commercial or industrial construction’ - demand of...

  3. 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...

  4. Classification of services - doing carpentry in an old building - Commercial and Industrial Construction Services or not? - Held Yes

  5. Commercial and industrial construction services - The activity of construction of sports complex/stadium cannot be termed as commercial and industrial construction.- AT

  6. Industrial or Commercial Construction Service - construction of the guest house - It is not used for commercial occupation of any guests other than the employees of...

  7. Commercial or Industrial Construction Service - the building is a Government building which is used for creating a facility of training, testing etc. for industrial...

  8. Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be...

  9. Industrial construction service - Painting of walls of the floor of commercial building would fall under industrial construction service and being in the nature of...

  10. Classification - Post construction completion and finishing services - Interior Decorator Service or Commercial or Industrial Construction Service - Extended period of...

  11. Commercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - not commercial in nature - not liable to...

  12. Works Contract Services - business of construction of buildings and civil structures for last several decades - The contention raised on behalf of the respondents that...

  13. Levy of service tax on construction for Hospital - merely because the hospitals were constructed for the charitable organisations do not make the hospitals per se...

  14. Whether construction of hospital is a commercial or industrial construction - appellant cannot be prima facie faulted for having entertained a bonafide belief that their...

  15. Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity...

 

Quick Updates:Latest Updates