Service Tax on construction of women hostel for Ministry of WCD

National Building Construction Corporation Ltd. Vs CST (CESTAT Delhi) Services of construction of women hostel for and on behalf of Ministry of Women and Child Development (WCD), Government of India and construction of Civil Services Offices Institute are not commercial in nature. In furtherance of the decision of Hon’ble Supreme Court in the case of Commissioner, Kerala vs. L & T Ltd. – 2015 (39) STR 913 (SC), wherein it was held:- “that a works contract is a separate species of contract distinct from contracts for services simpliciter recognized by the world of commerce and law as ...