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2016 (1) TMI 1272 - AT - Service TaxConstruction service/commercial or industrial construction service - construction of building was done for various educational institutions run by a charitable organisation - whether commercial or non-commercial in nature? - Held that: - private educational institutions cannot be said to be non-commercial in nature only because they are run by charitable organisation as that merely implies that the profit earned by such institution has to be ploughed back and used for the objectives of the charitable organisation - there is no allegation of suppression of facts or wilful misstatement with intent to evade payment of service tax - in the present case the entire demand is beyond the normal period of one year and is time barred - appeal allowed - decided in favor of appellant.
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