https://www.taxtmi.com/caselaws?id=271781 Construction of a college building for a public charitable trust, supported by approval from educational authorities and an approved building plan, was treated as construction for educational use rather than commercial or industrial use. The service recipient was a charitable trust, and the tax amount was not shown to have been collected from the recipient because it was adjusted through a credit note. Departmental circulars also supported exclusion of such educational or charitable construction from the taxable category. On these facts, the construction did not fall within commercial or industrial construction service and the refund of service tax paid was admissible. en-us Wed, 02 Dec 2015 00:00:00 +0530 Tue, 20 Sep 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271781 Construction of a college building for a public charitable trust, supported by approval from educational authorities and an approved building plan, was treated as construction for educational use rather than commercial or industrial use. The service recipient was a charitable trust, and the tax amount was not shown to have been collected from the recipient because it was adjusted through a credit note. Departmental circulars also supported exclusion of such educational or charitable construction from the taxable category. On these facts, the construction did not fall within commercial or industrial construction service and the refund of service tax paid was admissible. Case-Laws Service Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271781