https://www.taxtmi.com/caselaws?id=376427 Service tax was not leviable on construction of a hospital building where the record showed charitable and public utility use rather than commercial or profit-making use. The Board's circular made taxability depend on whether the building was used or intended to be used for commerce, industry, or profit, and departmental officers were bound by that clarification. Because the revenue did not conduct a meaningful enquiry or produce evidence of commercial use, and the adjudicating authority did not address that burden, the demand was unsustainable. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 12 Oct 2020 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376427 Service tax was not leviable on construction of a hospital building where the record showed charitable and public utility use rather than commercial or profit-making use. The Board's circular made taxability depend on whether the building was used or intended to be used for commerce, industry, or profit, and departmental officers were bound by that clarification. Because the revenue did not conduct a meaningful enquiry or produce evidence of commercial use, and the adjudicating authority did not address that burden, the demand was unsustainable. Case-Laws Service Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376427