https://www.taxtmi.com/caselaws?id=215973 Construction of buildings for educational societies operating on a no-profit basis was treated as non-commercial in nature under the applicable Board circular, so it did not fall within taxable commercial or industrial construction service. The recipient societies' objects showed educational purpose and absence of profit motive, supporting the exemption from that category. Construction of individual residential houses was also found to lie outside the scope of construction of a residential complex. On that basis, the appellant was held to have a prima facie case, and pre-deposit of the demanded service tax and penalties was dispensed with. en-us Thu, 07 Jun 2012 00:00:00 +0530 Fri, 12 Oct 2012 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215973 Construction of buildings for educational societies operating on a no-profit basis was treated as non-commercial in nature under the applicable Board circular, so it did not fall within taxable commercial or industrial construction service. The recipient societies' objects showed educational purpose and absence of profit motive, supporting the exemption from that category. Construction of individual residential houses was also found to lie outside the scope of construction of a residential complex. On that basis, the appellant was held to have a prima facie case, and pre-deposit of the demanded service tax and penalties was dispensed with. Case-Laws Service Tax Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215973