2023 (10) TMI 1450

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....pellant : Shri Amal Dave, Advocate. For the Respondent : Shri Rajesh R. Kurup, Superintendent. ORDER SOMESH ARORA : The issue involved in the present appeal is that the appellant has provided services of construction of hostel building for IIM, Ahmedabad and for Pandit Deendayal Petroleum University, Gandhinagar. The department in the impugned order is of the view that such service is covered....

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.... he submits that the services that are provided to educational institutions cannot be termed as service provided for Commercial and Industrial Construction Services as has been held in the cases cited supra. Therefore, not only the services are not covered under works contract but also are not commercial services to be covered under Commercial and Industrial Construction Services. Having gone thro....