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2017 (9) TMI 86 - AT - Service TaxConstruction of commercial or industrial complex Services - case of appellant is that Since these are buildings for educational institutions, they cannot be called as commercial buildings and the construction is not leviable to tax - Held that: - Buildings used for educational purpose by recognized educational institutions cannot be categorized as “commercial buildings” - The use of the building will decide the tax liability. Regarding individual residence claimed to have been used for occupation by the persons, we find no categorical supporting evidences have been submitted by the appellant. No detailed examination has also been made by the lower authorities. Matter requires re-examination - appeal allowed by way of remand.
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