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2017 (3) TMI 1458 - AT - Service TaxClassification of service - Construction Services - classified under Commercial or Industrial Construction Services or works contract services? - Held that: - it appears that the entire construction services are meant for educational institutions or for the welfare of the State which are not commercial or industrial in nature - the institutions, being established solely for educational, religious, charitable, health, sanitation etc., are exempted from the Service Tax, but, when the Government construction is used for commercial or industrial purposes like shops and houses etc., then the same is within the clutches of the Service Tax - we remand the matter to the original authority for examining the nature of each entity for which the construction was made whether the same falls under the “Commercial or Industrial Construction Services” or not - appeal allowed by way of remand.
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