https://www.taxtmi.com/forum/issue?id=3642 Construction of jails and reformatories does not fall within taxable Commercial or Industrial Construction service or residential complex construction; therefore such prison construction is not liable to service tax. The primary test is the building's intended use-structures not used for commerce or industry and serving public/state functions (for example, courts, government hospitals, military structures, old age homes, jails/reformatories) are excluded from the levy under the Finance Act. en-us Mon, 12 Dec 2011 17:25:03 +0530 Thu, 23 Jan 2025 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3642 Construction of jails and reformatories does not fall within taxable Commercial or Industrial Construction service or residential complex construction; therefore such prison construction is not liable to service tax. The primary test is the building's intended use-structures not used for commerce or industry and serving public/state functions (for example, courts, government hospitals, military structures, old age homes, jails/reformatories) are excluded from the levy under the Finance Act. Discussion-Forum Service Tax Mon, 12 Dec 2011 17:25:03 +0530 https://www.taxtmi.com/forum/issue?id=3642