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    <title>CPWD Construction Services for Educational Institutions Not Classified as Support Service; Exempt from Service Tax Under Negative List.</title>
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    <description>Classification Services - construction of building in educational institution by CPWD - services received are not otherwise the activity of the appellant themselves. Outsourcing thereof will not bring the service received under the category of support service - service is falling under the negative list - not liable to be taxed.</description>
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      <description>Classification Services - construction of building in educational institution by CPWD - services received are not otherwise the activity of the appellant themselves. Outsourcing thereof will not bring the service received under the category of support service - service is falling under the negative list - not liable to be taxed.</description>
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