https://www.taxtmi.com/caselaws?id=458607 Construction of hostel buildings for educational institutions was held not to fall within Commercial and Industrial Construction Service. The Tribunal treated the classification of the activity as the central issue and found that the department had not cited any contrary binding decision. It also held that reliance on a prima facie stay order was insufficient to sustain the service tax demand. On that basis, the disputed construction activity was held outside the taxable service category. en-us Fri, 06 Oct 2023 00:00:00 +0530 Fri, 08 Nov 2024 19:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458607 Construction of hostel buildings for educational institutions was held not to fall within Commercial and Industrial Construction Service. The Tribunal treated the classification of the activity as the central issue and found that the department had not cited any contrary binding decision. It also held that reliance on a prima facie stay order was insufficient to sustain the service tax demand. On that basis, the disputed construction activity was held outside the taxable service category. Case-Laws Service Tax Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458607