https://www.taxtmi.com/caselaws?id=761363 Construction of a hostel building for an educational institution was treated as non-taxable under Commercial or Industrial Construction Service because the hostel formed part of educational infrastructure and was meant for non-commercial use, consistent with the statutory definition, exemption notifications, and departmental circulars. The construction was therefore held outside the taxable commercial category. The extended period of limitation was also held unavailable because the assessee's view was supported by a bona fide belief and there was no suppression of facts or intent to evade tax. The demand was unsustainable and the impugned order was set aside with consequential relief. en-us Thu, 07 Nov 2024 00:00:00 +0530 Thu, 07 Nov 2024 16:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761363 Construction of a hostel building for an educational institution was treated as non-taxable under Commercial or Industrial Construction Service because the hostel formed part of educational infrastructure and was meant for non-commercial use, consistent with the statutory definition, exemption notifications, and departmental circulars. The construction was therefore held outside the taxable commercial category. The extended period of limitation was also held unavailable because the assessee's view was supported by a bona fide belief and there was no suppression of facts or intent to evade tax. The demand was unsustainable and the impugned order was set aside with consequential relief. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761363