2026-VIL-1002-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Works Contract Service – Taxability of Construction of Educational Institutions - The Adjudicating Authority confirmed the demand for construction services to private educational institutions but dropped the demand for construction services provided to a deemed-to-be university and a private teacher training institute, treating them as Government educational institutions - Revenue appeals against the dropping of demand contending they are private institutions and therefore taxable - Whether works contract services provided for construction of buildings of a deemed-to-be university and a private teacher training institute are liable to service tax or are exempt as construction services for educational institutions. HELD - In a prior appeal by the same appellant against the confirmation of demand for private educational institutions, Tribunal had already allowed the appeal on the ground that the Board's Circular No. 80/10/2004 clarifies that constructions for educational institutions not for profit are non-commercial in nature and therefore not taxable - The Department has not established that the institutions in question are not used principally or solely for providing education. The substance of the Department's grievance is merely to treat these institutions as private institutions and thereby taxable, which contradicts the settled principle established by the Tribunal in the appellant's own earlier case - The demand of service tax on works contract services rendered to educational institutions up to July 1, 2012 cannot be sustained. The non-commercial nature of educational services, the bonafide belief of the service provider, the absence of positive suppression, and the interpretational nature of the issue militate against invoking extended period of limitation - The appeal preferred by the Department is rejected
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