TMI BlogRefund of Service Tax paid on construction activity - commercial construction or not - there is no doubt...Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college building - it is also noticed that the Appellant have been granted registration of Trust under Section 12AA of the Income Tax Act which shows that Appellant have been registered for non-commercial purpose. Since the organization of the appellant itself is non-profit purpose, it cannot be said that the building is used for commerci..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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