https://www.taxtmi.com/caselaws?id=191706 The Tribunal ruled in favor of the appellant, a charitable organization, in an appeal against a service tax demand for construction services provided to private educational institutions. The Tribunal held that the service tax was not applicable prior to June 1, 2007, for construction works contracts involving material. It also determined that private educational institutions run by charitable organizations were not automatically considered non-commercial and that there was no evidence of wilful misstatement or intent to evade service tax. Consequently, the Tribunal found the demand to be time-barred and allowed the appeal, setting aside the order confirming the service tax demand. en-us Fri, 01 Jan 2016 00:00:00 +0530 Fri, 14 Apr 2017 11:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191706 The Tribunal ruled in favor of the appellant, a charitable organization, in an appeal against a service tax demand for construction services provided to private educational institutions. The Tribunal held that the service tax was not applicable prior to June 1, 2007, for construction works contracts involving material. It also determined that private educational institutions run by charitable organizations were not automatically considered non-commercial and that there was no evidence of wilful misstatement or intent to evade service tax. Consequently, the Tribunal found the demand to be time-barred and allowed the appeal, setting aside the order confirming the service tax demand. Case-Laws Service Tax Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191706