https://www.taxtmi.com/caselaws?id=766814 CESTAT NEW DELHI dismissed Revenue's appeal regarding service tax demands on construction services. The tribunal held that construction services provided to IIM, DDA, and CEAI were not taxable as these are not-for-profit organizations whose buildings weren't primarily used for commerce or industry. Single residential unit constructions for individuals were outside service tax ambit. Free-of-cost materials supplied by service recipients weren't includible in taxable value. Advances related to non-taxable activities and miscellaneous income unrelated to taxable services weren't subject to service tax. Freight and cartage expenses didn't constitute GTA services. No suppression of facts was found, thus extended limitation period couldn't be invoked. Interest and penalties were held unrecoverable. en-us Mon, 03 Mar 2025 00:00:00 +0530 Tue, 04 Mar 2025 10:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766814 CESTAT NEW DELHI dismissed Revenue's appeal regarding service tax demands on construction services. The tribunal held that construction services provided to IIM, DDA, and CEAI were not taxable as these are not-for-profit organizations whose buildings weren't primarily used for commerce or industry. Single residential unit constructions for individuals were outside service tax ambit. Free-of-cost materials supplied by service recipients weren't includible in taxable value. Advances related to non-taxable activities and miscellaneous income unrelated to taxable services weren't subject to service tax. Freight and cartage expenses didn't constitute GTA services. No suppression of facts was found, thus extended limitation period couldn't be invoked. Interest and penalties were held unrecoverable. Case-Laws Service Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766814