https://www.taxtmi.com/caselaws?id=179600 Construction of a hostel for students of a medical institute was treated as non-commercial because the building was meant for residence of students and there was no material showing use or intended use for commercial or industrial purposes. A Board circular covering educational, charitable, health, sanitation and philanthropic structures clarified that such buildings, when not for profit, fall outside the taxable net for commercial or industrial construction services. On that basis, the service tax levy did not apply, and rejection of the refund claim for tax paid under a bona fide view was unsustainable. en-us Wed, 15 Apr 2015 00:00:00 +0530 Sat, 05 Mar 2016 10:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179600 Construction of a hostel for students of a medical institute was treated as non-commercial because the building was meant for residence of students and there was no material showing use or intended use for commercial or industrial purposes. A Board circular covering educational, charitable, health, sanitation and philanthropic structures clarified that such buildings, when not for profit, fall outside the taxable net for commercial or industrial construction services. On that basis, the service tax levy did not apply, and rejection of the refund claim for tax paid under a bona fide view was unsustainable. Case-Laws Service Tax Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179600