Hospital Construction for Charitable Trust is not a Commercial or Industrial Construction

Shapoorji Pallonji & Company Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai) Construction of hospital building does not fall under the ‘commercial or industrial construction service’ for the reason that the hospital building is not used for commerce or industry as the hospital in the present case is run by a charitable trust. For this reason also the charitable trust is not a business or commerce hence the construction thereof does not fall within the definition of ‘commercial or industrial construction service’. FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:-...