https://www.taxtmi.com/caselaws?id=447853 The CESTAT Ahmedabad held that construction of rooms for educational institutions falls under construction of new building or civil structure, but becomes taxable under Commercial or Industrial Construction Service only if used for commerce or industry. Since the rooms were not used for commercial or industrial purposes, the service could not be classified under Commercial or Industrial Construction Service, making the tax payment erroneous. However, the refund claim was subject to Section 11B provisions regarding unjust enrichment. Both revenue and assessee appeals were dismissed. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sat, 06 Jan 2024 06:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447853 The CESTAT Ahmedabad held that construction of rooms for educational institutions falls under construction of new building or civil structure, but becomes taxable under Commercial or Industrial Construction Service only if used for commerce or industry. Since the rooms were not used for commercial or industrial purposes, the service could not be classified under Commercial or Industrial Construction Service, making the tax payment erroneous. However, the refund claim was subject to Section 11B provisions regarding unjust enrichment. Both revenue and assessee appeals were dismissed. Case-Laws Service Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447853