https://www.taxtmi.com/caselaws?id=362782 The Tribunal ruled in favor of the appellant, holding that constructing buildings for educational and hospital purposes managed by Charitable Trusts did not constitute 'commercial construction services' subject to service tax. The definition of 'Commercial or Industrial Construction' under the Finance Act, 1994 clarified that service tax applies only when the building is used for commercial purposes. Citing precedent, the Tribunal found the demand for service tax unsustainable, setting aside the order and allowing the appeal with any necessary relief as per law. en-us Fri, 16 Mar 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362782 The Tribunal ruled in favor of the appellant, holding that constructing buildings for educational and hospital purposes managed by Charitable Trusts did not constitute 'commercial construction services' subject to service tax. The definition of 'Commercial or Industrial Construction' under the Finance Act, 1994 clarified that service tax applies only when the building is used for commercial purposes. Citing precedent, the Tribunal found the demand for service tax unsustainable, setting aside the order and allowing the appeal with any necessary relief as per law. Case-Laws Service Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362782