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2018 (8) TMI 629 - RAJASTHAN HIGH COURTWorks Contract Service - Construction of building or civil structure services - Commercial Building or not - Exemption to the “Turnkey Projects” - Whether the ld. CESTAT was right in law in extending the benefit of exemption to the “Turnkey Projects” which is available to the ‘construction of building or civil structure services’ covered under clause (ii)(b) of Works Contract service, but is not available to “Turnkey Projects” covered under clause (ii)(e) of Works Contract service, as both these services are entirely different? Held that:- The hostel which was constructed was a girls hostel and hospital which was need of the Jaipur was constructed. In that view of the matter, it was not commercial building as per the language used and the activities neither fall under commercial activities nor industrial activities, it is purely a social activity where the girls hostel is constructed for girls students in city of Surat and hospital in Jaipur. These are excluded from tax liability under works contract service - appeal dismissed - decided against Revenue.
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