https://www.taxtmi.com/caselaws?id=793148 Works contract services used for constructing educational institutions were treated as non-taxable where the buildings were used solely for education and not for profit. Following its earlier ruling in the appellant's own case on similar services, CESTAT held that the Department had shown no material to establish that Periyar Maniammai University and Periyar Teacher Training Institute were anything other than educational institutions used principally or solely for education. The service tax demand on the works contract services was therefore unsustainable, and the Department's appeal against deletion of the demand failed. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793148 Works contract services used for constructing educational institutions were treated as non-taxable where the buildings were used solely for education and not for profit. Following its earlier ruling in the appellant's own case on similar services, CESTAT held that the Department had shown no material to establish that Periyar Maniammai University and Periyar Teacher Training Institute were anything other than educational institutions used principally or solely for education. The service tax demand on the works contract services was therefore unsustainable, and the Department's appeal against deletion of the demand failed. Case-Laws Service Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793148