https://www.taxtmi.com/caselaws?id=355390 Construction of a building for a training centre and allied common facilities was held not taxable as commercial or industrial construction service because the intended use, as shown in the approved plan and work order, was training, testing and related infrastructure for industrial units, not trade or commercial use. The Board circular was applied to treat the intended use in the approved plan as decisive, and constructions for educational or similar non-profit purposes were treated as outside the tax net. The objection that the appellate authority had gone beyond the show cause notice was rejected, and the assessee succeeded. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355390 Construction of a building for a training centre and allied common facilities was held not taxable as commercial or industrial construction service because the intended use, as shown in the approved plan and work order, was training, testing and related infrastructure for industrial units, not trade or commercial use. The Board circular was applied to treat the intended use in the approved plan as decisive, and constructions for educational or similar non-profit purposes were treated as outside the tax net. The objection that the appellate authority had gone beyond the show cause notice was rejected, and the assessee succeeded. Case-Laws Service Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355390