https://www.taxtmi.com/highlights?id=79670 Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions are not commercial in nature. Tribunal in cited case held demand under Commercial or Industrial Construction Services cannot sustain for construction of educational institutions in view of said Circular being in force. Impugned demand set aside, appeal allowed. en-us Wed, 24 Jul 2024 07:37:58 +0530 Wed, 24 Jul 2024 07:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79670 Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions are not commercial in nature. Tribunal in cited case held demand under Commercial or Industrial Construction Services cannot sustain for construction of educational institutions in view of said Circular being in force. Impugned demand set aside, appeal allowed. Highlights Service Tax Wed, 24 Jul 2024 07:37:58 +0530 https://www.taxtmi.com/highlights?id=79670