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2018 (7) TMI 90 - AT - Service TaxClassification of services - Construction services for constructing the buildings for educational institutions, hospitals etc. - Commercial or Industrial Construction Services or not - whether the demand of service tax under 'Commercial or Industrial Construction Service' rendered by the appellant for construction of building such as hospitals, educational institutions etc. is correct or not? - Held that:- Only when the building is used for commercial purpose, the demand of service tax is sustainable. Tribunal’s decision in Banna Ram Choudhary Vs CCE Jaipur [2017 (9) TMI 86 - CESTAT NEW DELHI] has analyzed the very same issue holding in favour of assessee that when the construction of buildings are not used for any commercial purpose, the levy of service tax cannot sustain. Appeal allowed - decided in favor of appellant.
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