https://www.taxtmi.com/caselaws?id=755948 CESTAT Chennai held that appellant was not liable to pay service tax under Commercial or Industrial Construction Services for constructing educational institution buildings. The tribunal relied on Board Circular dated 17.9.2004 clarifying that educational institutions are not commercial in nature, making construction services for such institutions exempt from service tax. Since construction services were provided to non-profit trust for educational purposes, and the circular remained in force during disputed period, the demand was unsustainable. The impugned order was set aside and appeal allowed. en-us Mon, 15 Jul 2024 00:00:00 +0530 Tue, 23 Jul 2024 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755948 CESTAT Chennai held that appellant was not liable to pay service tax under Commercial or Industrial Construction Services for constructing educational institution buildings. The tribunal relied on Board Circular dated 17.9.2004 clarifying that educational institutions are not commercial in nature, making construction services for such institutions exempt from service tax. Since construction services were provided to non-profit trust for educational purposes, and the circular remained in force during disputed period, the demand was unsustainable. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755948