https://www.taxtmi.com/caselaws?id=767116 CESTAT Allahabad held that service tax exemption applies to civil construction services provided to charitable institutions registered under Section 12AA of Income Tax Act. The appellant provided construction services for school and hospital buildings to registered trusts, which qualify as charitable purposes under Section 2(15) of Income Tax Act including education and medical relief. These activities fall under exemption clause 2(k) of N/N.25/2012-ST. The tribunal concluded that construction services for educational and medical facilities constitute charitable purposes, setting aside the service tax demand with penalty and allowing the appeal. en-us Wed, 05 Mar 2025 00:00:00 +0530 Tue, 11 Mar 2025 08:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767116 CESTAT Allahabad held that service tax exemption applies to civil construction services provided to charitable institutions registered under Section 12AA of Income Tax Act. The appellant provided construction services for school and hospital buildings to registered trusts, which qualify as charitable purposes under Section 2(15) of Income Tax Act including education and medical relief. These activities fall under exemption clause 2(k) of N/N.25/2012-ST. The tribunal concluded that construction services for educational and medical facilities constitute charitable purposes, setting aside the service tax demand with penalty and allowing the appeal. Case-Laws Service Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767116