Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 32 - AT - Service TaxCommercial or Industrial Constructions Services - construction of educational institutes - Held that:- First appellate authority as well as the adjudicating authority have clearly recorded that construction activity undertaken by the appellant/assessee was in respect of various activity undertaken by the appellant/assessee was in respect of various educational institutes. The definition of commercial and industrial construction services specifically excludes from service tax, the construction activity, which are no commercial or industrial in nature. We find that an identical issue, this bench had taken a view in the case of Anand Construction vs.CCE - [2013 (3) TMI 250 - CESTAT MUMBAI] took a view has that construction of hostel or the residence of students studying in medical institute does not get covered under the category of commercial - or industrial construction service. - construction activity undertaken by the appellant/assessee in this case is for educational institution; following the ratio laid down by the Tribunal's decision, we hold that revenue's appeal is devoid of merits and is rejected. - Decided in favour of Assessee.
|