https://www.taxtmi.com/caselaws?id=221484 Construction of a hostel for students of an educational institution was treated as non-taxable because the building was intended for residential use by boys and girls studying in a medical institute, with no allegation of commercial or industrial use. The applicable Board Circular was applied to clarify that service tax under works contract services or commercial or industrial construction services depends on whether the structure is used or intended to be used for commerce or industry. Since the institution was established solely for educational purposes and not for profit, the construction was held to be non-commercial in nature and outside the service tax net. The demand was therefore unsustainable. en-us Wed, 26 Sep 2012 00:00:00 +0530 Wed, 08 Jan 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221484 Construction of a hostel for students of an educational institution was treated as non-taxable because the building was intended for residential use by boys and girls studying in a medical institute, with no allegation of commercial or industrial use. The applicable Board Circular was applied to clarify that service tax under works contract services or commercial or industrial construction services depends on whether the structure is used or intended to be used for commerce or industry. Since the institution was established solely for educational purposes and not for profit, the construction was held to be non-commercial in nature and outside the service tax net. The demand was therefore unsustainable. Case-Laws Service Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221484