https://www.taxtmi.com/caselaws?id=799476 Construction of school, college and vocational-training buildings for charitable educational institutions was non-commercial and exempt before 1 July 2012. After that date, the relevant construction-service exemption was confined to Government, local authorities and government authorities, leaving charitable societies taxable despite Income-tax registration. SEZ-unit construction qualified for the statutory exemption under the SEZ framework, whose overriding effect prevented procedural non-compliance with the notification from defeating relief. A community hall built for unrestricted public use under the MPLAD Scheme was a public-purpose asset rather than commercial construction and remained exempt. Tax liability therefore applied only to post-1 July 2012 construction for educational trusts. en-us Fri, 18 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799476 Construction of school, college and vocational-training buildings for charitable educational institutions was non-commercial and exempt before 1 July 2012. After that date, the relevant construction-service exemption was confined to Government, local authorities and government authorities, leaving charitable societies taxable despite Income-tax registration. SEZ-unit construction qualified for the statutory exemption under the SEZ framework, whose overriding effect prevented procedural non-compliance with the notification from defeating relief. A community hall built for unrestricted public use under the MPLAD Scheme was a public-purpose asset rather than commercial construction and remained exempt. Tax liability therefore applied only to post-1 July 2012 construction for educational trusts. Case-Laws Service Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799476