https://www.taxtmi.com/caselaws?id=412831 The Department's appeal against the dropping of the demand for short payment of service tax on construction of Educational Institutions was dismissed. The Tribunal upheld that construction for Educational Institutions did not qualify as 'commercial or industrial construction service' under the Finance Act. Emphasizing the importance of the building's usage, it found that the buildings were used for educational purposes, making them non-taxable. Additionally, since previous appeals on similar grounds had been dismissed and the order had attained finality, the Department's contentions were rejected, leading to the dismissal of the appeal on 23.09.2021. en-us Thu, 23 Sep 2021 00:00:00 +0530 Thu, 16 Jun 2022 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412831 The Department's appeal against the dropping of the demand for short payment of service tax on construction of Educational Institutions was dismissed. The Tribunal upheld that construction for Educational Institutions did not qualify as 'commercial or industrial construction service' under the Finance Act. Emphasizing the importance of the building's usage, it found that the buildings were used for educational purposes, making them non-taxable. Additionally, since previous appeals on similar grounds had been dismissed and the order had attained finality, the Department's contentions were rejected, leading to the dismissal of the appeal on 23.09.2021. Case-Laws Service Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412831