https://www.taxtmi.com/caselaws?id=769478 CESTAT Allahabad allowed the appeal, setting aside service tax demand, interest and penalty against works contractor. The Tribunal held that entities registered under Section 12AA of Income Tax Act, 1961 using buildings for educational and medical purposes qualify for exemption under Notification No.25/2012-ST. Following precedent in S. Kumar Builders case, educational and medical activities constitute 'charitable purpose' under ITA provisions. Additionally, VAT-paid consideration must be deducted from total consideration before calculating service tax liability. The Tribunal ruled that demands based solely on income tax records cannot be sustained, granting consequential relief to appellant. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769478 CESTAT Allahabad allowed the appeal, setting aside service tax demand, interest and penalty against works contractor. The Tribunal held that entities registered under Section 12AA of Income Tax Act, 1961 using buildings for educational and medical purposes qualify for exemption under Notification No.25/2012-ST. Following precedent in S. Kumar Builders case, educational and medical activities constitute 'charitable purpose' under ITA provisions. Additionally, VAT-paid consideration must be deducted from total consideration before calculating service tax liability. The Tribunal ruled that demands based solely on income tax records cannot be sustained, granting consequential relief to appellant. Case-Laws Service Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769478