https://www.taxtmi.com/caselaws?id=347329 The appeal focused on tax liability for construction services under the Finance Act, 1994. The appellant contested a service tax liability of &8377;15,55,898/- and penalties, arguing that buildings constructed for educational institutions should not be taxed as commercial complexes. The Tribunal emphasized that the use of the buildings for educational purposes determines tax liability, not the owner or fees collected. However, the appellant failed to provide sufficient evidence on the nature of the constructed buildings. The Tribunal set aside the order, remanding the case for further examination and emphasizing the need for comprehensive evidence in tax disputes. en-us Mon, 01 May 2017 00:00:00 +0530 Tue, 07 Nov 2017 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347329 The appeal focused on tax liability for construction services under the Finance Act, 1994. The appellant contested a service tax liability of &8377;15,55,898/- and penalties, arguing that buildings constructed for educational institutions should not be taxed as commercial complexes. The Tribunal emphasized that the use of the buildings for educational purposes determines tax liability, not the owner or fees collected. However, the appellant failed to provide sufficient evidence on the nature of the constructed buildings. The Tribunal set aside the order, remanding the case for further examination and emphasizing the need for comprehensive evidence in tax disputes. Case-Laws Service Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347329