Low-Cost Housing and Educational Infrastructure Services Exempt from Service Tax Under Welfare Scheme Provisions

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....CESTAT dismissed Revenue's appeal regarding service tax on construction services. The tribunal held that construction of low-cost housing under welfare schemes for economically weaker sections and construction services for educational institutions are not taxable. The services provided by the assessee to Avas Vikas Parishad and educational institutions fall outside the service tax regime, as they do not constitute commercial or industrial construction. The tribunal upheld the original adjudicating authority's order dropping the service tax demand, finding no merit in the revenue's arguments and relying on established legal precedents.....