https://www.taxtmi.com/caselaws?id=363811 Construction of a residential educational facility for orphaned, Scheduled Caste, Scheduled Tribe, extremely backward and economically weaker students was treated as welfare-oriented work, not commercial or industrial construction. The end use of the building, rather than the parties' character as commercial concerns, was determinative for service tax liability under the Works Contract head. As the school did not satisfy the description of commercial or industrial construction, the service tax demand could not be sustained, and the connected penalties also failed with the main levy. en-us Tue, 17 Apr 2018 00:00:00 +0530 Wed, 12 Jun 2019 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363811 Construction of a residential educational facility for orphaned, Scheduled Caste, Scheduled Tribe, extremely backward and economically weaker students was treated as welfare-oriented work, not commercial or industrial construction. The end use of the building, rather than the parties' character as commercial concerns, was determinative for service tax liability under the Works Contract head. As the school did not satisfy the description of commercial or industrial construction, the service tax demand could not be sustained, and the connected penalties also failed with the main levy. Case-Laws Service Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363811