https://www.taxtmi.com/caselaws?id=272715 The Appellate Tribunal CESTAT, Delhi ruled in favor of the appellant in a case concerning service tax liability on buildings constructed for educational institutions. The Tribunal held that buildings used for educational purposes, recognized by regulatory bodies, should not be classified as commercial solely based on fee collection. Emphasizing the primary use of the building, the Tribunal set aside the lower authorities' decision and allowed the appeal, highlighting the importance of considering the purpose and recognition of buildings by competent authorities in determining tax liability under the "commercial or industrial construction service" category. en-us Mon, 06 Mar 2017 00:00:00 +0530 Tue, 15 May 2018 07:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272715 The Appellate Tribunal CESTAT, Delhi ruled in favor of the appellant in a case concerning service tax liability on buildings constructed for educational institutions. The Tribunal held that buildings used for educational purposes, recognized by regulatory bodies, should not be classified as commercial solely based on fee collection. Emphasizing the primary use of the building, the Tribunal set aside the lower authorities' decision and allowed the appeal, highlighting the importance of considering the purpose and recognition of buildings by competent authorities in determining tax liability under the "commercial or industrial construction service" category. Case-Laws Service Tax Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272715