https://www.taxtmi.com/caselaws?id=377418 Construction of buildings or civil structures under works contract service is taxable only when the work is primarily for commerce or industry. Construction for religious institutions registered under Section 12AA and used predominantly for religious purposes was treated as non-commercial and fell outside the taxable field, including under the post-01.07.2012 exemption for such entities. Construction for C-DAC, NFC and APHMHIDC was also held non-taxable because the record showed governmental or public functions in research, atomic energy and healthcare infrastructure, not commerce or industry. Construction for ICFAI was similarly treated as work for an educational institution rather than a commercial building, so service tax could not be sustained. en-us Wed, 27 Mar 2019 00:00:00 +0530 Thu, 21 Nov 2019 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377418 Construction of buildings or civil structures under works contract service is taxable only when the work is primarily for commerce or industry. Construction for religious institutions registered under Section 12AA and used predominantly for religious purposes was treated as non-commercial and fell outside the taxable field, including under the post-01.07.2012 exemption for such entities. Construction for C-DAC, NFC and APHMHIDC was also held non-taxable because the record showed governmental or public functions in research, atomic energy and healthcare infrastructure, not commerce or industry. Construction for ICFAI was similarly treated as work for an educational institution rather than a commercial building, so service tax could not be sustained. Case-Laws Service Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377418