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2016 (7) TMI 89 - AT - Service TaxConstruction services - Levy of service tax on works contract prior ot 1.6.2007 - inclusion of value of free supplies - eligibility of Composition Scheme - abatement of 67% - Held that:- construction of hospitals for charitable organization (e.g. B.L. Kapoor Hospital) is covered within the scope of the scope of commercial construction and hence liable to S.T. under C.I.C.S.. Matter remanded back for de novo adjudication as the demand/interest/penalties will have to be re-determined.
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