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The Tribunal held that the construction of a hostel building for an educational institution, in this case, the Gujarat Adani Institute of Medical Science, cannot be considered a 'commercial or industrial construction service'. This aligns with previous rulings by the Tribunal and the Rajasthan High Court, which established that the construction of buildings for educational institutions does not fall under the category of 'commercial or industrial construction service'. Consequently, the service in question is not taxable under that head. The demand raised in the present case is deemed unsustainable, and the impugned order is set aside, allowing the appeal.
The Tribunal held that the construction of a hostel building for an educational institution, in this case, the Gujarat Adani Institute of Medical Science, cannot be considered a 'commercial or industrial construction service'. This aligns with previous rulings by the Tribunal and the Rajasthan High Court, which established that the construction of buildings for educational institutions does not fall under the category of 'commercial or industrial construction service'. Consequently, the service in question is not taxable under that head. The demand raised in the present case is deemed unsustainable, and the impugned order is set aside, allowing the appeal.
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