https://www.taxtmi.com/caselaws?id=367022 The Tribunal held that the appellant, a unit of a National Institute of Technology engaged in educational activities, does not qualify as a business entity for tax purposes. The services received from CPWD were not classified as support services as they were for construction, not functions the appellant could perform itself. Additionally, services for educational purposes were found to be non-taxable under relevant Notifications. Therefore, the confirmed demand was deemed unsustainable, and the appeal was allowed on 12.09.2018. 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 The Tribunal held that the appellant, a unit of a National Institute of Technology engaged in educational activities, does not qualify as a business entity for tax purposes. The services received from CPWD were not classified as support services as they were for construction, not functions the appellant could perform itself. Additionally, services for educational purposes were found to be non-taxable under relevant Notifications. Therefore, the confirmed demand was deemed unsustainable, and the appeal was allowed on 12.09.2018. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367022