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2018 (7) TMI 1119 - AT - Service TaxWorks contract - Whether the construction of Ashram Type School (Rajkiya Ashram Padhdhati Vidyalaya) constructed by the appellant for U.P. Samaj Kalyan Nirman Nigam Ltd. (U.P. Government undertaking) is commercial construction and liable to service tax under the Head Works Contract for the work done during the period 2010-11 & 2011-12? Held that:- The appellant have constructed facility for school and Rajkiya Ashram Padhdhati Vidyalaya which is made for providing school education as a Residential School to Orphan, Schedule Caste and Schedule Tribes, Extremely Backward Classes, Extremely Poor Sections of the society as is evident from letter dated 10th August, 2006 of the Chief Secretary of U.P. address to Director of Samaj Kalyan/Janjaati Vikash, U.P., Lucknow in respect of admission policy to Rajkiya Ashram Padhdhati Vidyalaya which provides preference in education to the aforementioned classes of children/students - the construction of Asharam Padhdhati Vidyalaya by the appellant is not in the nature of commercial or industrial construction. Appeal allowed - decided in favor of appellant.
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