https://www.taxtmi.com/caselaws?id=755847 CESTAT Chennai held that construction services for educational institutions are exempt from service tax based on CBEC Circular No.80/10/2004-ST dated 17.09.2004, which clarifies that constructions for educational, religious, charitable purposes are non-commercial and non-taxable. The tribunal relied on Karnataka HC precedent in KVR Construction case and similar CESTAT decisions. The demand for service tax on works contract services for educational institution construction from 01.10.2008 to 30.06.2012 was rejected. Extended limitation period was also rejected as no suppression was established and the issue was interpretational. Appeal allowed, impugned order set aside. en-us Thu, 13 Jun 2024 00:00:00 +0530 Wed, 01 Jul 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755847 CESTAT Chennai held that construction services for educational institutions are exempt from service tax based on CBEC Circular No.80/10/2004-ST dated 17.09.2004, which clarifies that constructions for educational, religious, charitable purposes are non-commercial and non-taxable. The tribunal relied on Karnataka HC precedent in KVR Construction case and similar CESTAT decisions. The demand for service tax on works contract services for educational institution construction from 01.10.2008 to 30.06.2012 was rejected. Extended limitation period was also rejected as no suppression was established and the issue was interpretational. Appeal allowed, impugned order set aside. Case-Laws Service Tax Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755847