https://www.taxtmi.com/highlights?id=70539 Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college building - it is also noticed that the Appellant have been granted registration of Trust under Section 12AA of the Income Tax Act which shows that Appellant have been registered for non-commercial purpose. Since the organization of the appellant itself is non-profit purpose, it cannot be said that the building is used for commercial activity - merely by charging a higher fees an institution cannot be treated as commercial institute - Refund allowed - AT en-us Sat, 24 Jun 2023 08:46:49 +0530 Sat, 24 Jun 2023 08:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70539 Refund of Service Tax paid on construction activity - commercial construction or not - there is no doubt that building constructed by the Contractor is medical college building - it is also noticed that the Appellant have been granted registration of Trust under Section 12AA of the Income Tax Act which shows that Appellant have been registered for non-commercial purpose. Since the organization of the appellant itself is non-profit purpose, it cannot be said that the building is used for commercial activity - merely by charging a higher fees an institution cannot be treated as commercial institute - Refund allowed - AT Highlights Service Tax Sat, 24 Jun 2023 08:46:49 +0530 https://www.taxtmi.com/highlights?id=70539