https://www.taxtmi.com/caselaws?id=360919 A non-profit heritage trust was held not to fall within the taxable category of an architect service provider because its name was not shown to be entered in the architects register and the services were rendered for heritage conservation without profit motive, so it did not answer the description of a commercial concern. The departmental acceptance of the same position for another period reinforced that view. Accordingly, service tax, interest and penalties were not sustainable and the demand was set aside. en-us Wed, 16 May 2018 00:00:00 +0530 Fri, 25 May 2018 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360919 A non-profit heritage trust was held not to fall within the taxable category of an architect service provider because its name was not shown to be entered in the architects register and the services were rendered for heritage conservation without profit motive, so it did not answer the description of a commercial concern. The departmental acceptance of the same position for another period reinforced that view. Accordingly, service tax, interest and penalties were not sustainable and the demand was set aside. Case-Laws Service Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360919