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2013 (3) TMI 250 - AT - Service TaxCommercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - Held that:- Considering the fact that building is constructed as hostel for the residence of students studying in medical institute and there is no allegation that the building is being used for any other purpose the Board Circular No. 80/10/2004-ST, dated 10.9.2004 is applicable to the facts of this case which clarified that such constructions which are for the use of organizations or institutions being established solely for educational, religious charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable being, non-commercial in nature. Thus from the above circular, appellant are not liable to pay service tax - in favour of assessee.
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