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2019 (2) TMI 596 - AT - Service TaxConstruction services - construction of a control room for Tamil Nadu Electricity Board (TNEB) - applicability of N/N. 45/2010-ST dt. 20.07.2010 - Held that:- The Ld. Advocate is correct in his contention that the activities of construction of control room for TNEB is fully covered by Notification No. 45/2010. The argument that construction activity for educational institutions exempt from service tax is also no longer res integra. The case law of SRM Engineering Construction [2018 (2) TMI 321 - CESTAT CHENNAI] will stand support their contention - Construction of buildings for Gandhigram Rural University would come within the fold of construction undertaken for educational activities and hence would be exempt from tax. The contracts undertaken by the appellant will not be exigible to service tax - appeal allowed - decided in favor of appellant.
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