https://www.taxtmi.com/caselaws?id=367022 An educational institution established under a parliamentary enactment was held not to be a business entity because the statutory term was confined to profit-oriented commercial activity, applying ejusdem generis to activities akin to trade or industry. Services received from CPWD were also held not to be support services, because outsourced civil construction was not a function the institution ordinarily carried out in its own operations. In light of the exemption notifications and contemporaneous circular for construction used predominantly as an educational institution, the service tax demand, with interest and penalty, was not sustainable. en-us Wed, 12 Sep 2018 00:00:00 +0530 Thu, 21 Nov 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367022 An educational institution established under a parliamentary enactment was held not to be a business entity because the statutory term was confined to profit-oriented commercial activity, applying ejusdem generis to activities akin to trade or industry. Services received from CPWD were also held not to be support services, because outsourced civil construction was not a function the institution ordinarily carried out in its own operations. In light of the exemption notifications and contemporaneous circular for construction used predominantly as an educational institution, the service tax demand, with interest and penalty, was not sustainable. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367022