https://www.taxtmi.com/caselaws?id=422990 Construction of a 'Hut Bazaar' for a local authority qualified for exemption where the structure was meant predominantly for public and welfare use rather than commerce, industry or business. The decisive factor was the intended use of the facility, and the record did not show any letting or auction of stalls as a commercial venture. Collection of only a nominal fee from farmers did not convert the activity into a commercial construction. Accordingly, the construction was treated as non-commercial and exempt from service tax, and the demand on this count was set aside. en-us Thu, 19 May 2022 00:00:00 +0530 Thu, 27 Oct 2022 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422990 Construction of a 'Hut Bazaar' for a local authority qualified for exemption where the structure was meant predominantly for public and welfare use rather than commerce, industry or business. The decisive factor was the intended use of the facility, and the record did not show any letting or auction of stalls as a commercial venture. Collection of only a nominal fee from farmers did not convert the activity into a commercial construction. Accordingly, the construction was treated as non-commercial and exempt from service tax, and the demand on this count was set aside. Case-Laws Service Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422990