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TaxTMI 
Construction contract for a collge(regd under sec 12A of IT Act) building for classes, whether service tax is applicable. Do not fall under sec 65(105)(zzq) being not commercial or residential. whether falls under Section 65 (105)(zzzza) as construction contract
Construction contract for a collge(regd under sec 12A of IT Act) building for classes, whether servi
01 Jan 2010 
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Construction contract classification: non commercial college building construction is not subject to specified service tax definitions.
If the construction of the college building is non commercial in nature, it does not qualify as a taxable commercial or residential construction contract and thus falls outside the statutory construction service tax definitions pursuant to the cited explanatory provision. (AI Summary)
If the construction of the college building is non commercial in nature, it does not qualify as a taxable commercial or residential construction contract and thus falls outside the statutory construction service tax definitions pursuant to the cited explanatory provision. (AI Summary)