Government Training Buildings Not Classified as Commercial, Exempt from Service Tax per Board Circular.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commercial or Industrial Construction Service - the building is a Government building which is used for creating a facility of training, testing etc. for industrial units, in consonance with the Board circular, the building cannot be said to be a commercial building. - AT....