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2017 (3) TMI 1662 - AT - Service TaxCommercial or industrial construction service - construction service to various clients - Held that: - The building for college or school, recognized by competent authority to provide education, are to be considered as non-commercial building - Recognized educational institutions are governed by the concerned Regulatory Authority which includes the terms for fee collection also. In any case, collection of fee for providing education, per se, cannot make the educational institute as a commercial institute or the building as a commercial building - appeal allowed - decided in favor of appellant.
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