https://www.taxtmi.com/caselaws?id=358487 The Tribunal found in favor of the appellant, setting aside the Original Authority's decision to hold them liable for service tax under "Commercial and Industrial Construction Service" for constructing buildings for the National Rifle Association of India and ICFAI University, Dehradun. The Tribunal determined that the buildings were non-commercial in nature as they were used for recognized sports and educational activities, respectively, by institutions acknowledged by relevant authorities. The appellant's argument, supported by evidence of the non-commercial nature of the entities, led to the appeal being allowed. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 10 Jul 2026 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358487 The Tribunal found in favor of the appellant, setting aside the Original Authority's decision to hold them liable for service tax under "Commercial and Industrial Construction Service" for constructing buildings for the National Rifle Association of India and ICFAI University, Dehradun. The Tribunal determined that the buildings were non-commercial in nature as they were used for recognized sports and educational activities, respectively, by institutions acknowledged by relevant authorities. The appellant's argument, supported by evidence of the non-commercial nature of the entities, led to the appeal being allowed. Case-Laws Service Tax Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358487