2024-VIL-1488-CESTAT-AHM-ST
  1. Home
  2. 2024-VIL-1488-CESTAT-AHM-ST

SERVICE TAX CESTAT Cases

Service Tax - Construction of hostel building for educational institute – Demand under Commercial or Industrial Construction Service – Appellant constructed a hostel building for the Gujarat Adani Institute of Medical Science (GAIMS), an educational institute - Department sought to tax this construction activity under the category of 'Commercial or Industrial Construction Service' and also invoked the extended period of limitation - Whether the construction of a hostel building for an educational institute can be taxed under the category of 'Commercial or Industrial Construction Service' - HELD - the construction of a building for an educational institute cannot be considered as a 'commercial or industrial construction service' - in the cases of N.J. Devani Builders Pvt. Ltd., Maulana Azad National Institute of Technology, and the Rajasthan High Court's decision in Jatan Construction Pvt. Ltd. have consistently held that the construction of buildings for educational institutes is not a commercial or industrial activity and is therefore not taxable under this category – Further, the term 'commercial or industrial construction service' would only cover the construction of new buildings or civil structures for commercial or industrial purposes, and the construction of a hostel building for an educational institution does not fall under this category - since the construction of the hostel building for the educational institute is not a taxable service, the extended period of limitation cannot be invoked - the appellant had a bona fide belief that the construction of a building for an educational institute would not be considered a 'commercial or industrial construction service' and therefore, there was no suppression of facts with an intent to evade tax - the impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

GST Video

GST Amnesty Scheme from 1st Nov
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?