Building constructed being used for providing education doesn’t fall under category of taxable service

Gujarat Adani Institute of Medical Sciences Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) CESTAT Ahmedabad held that building constructed by the Appellant is not commercial and industrial construction, therefore does not fall under the category of taxable services, as the same is not used for commercial and industry but it is used for providing education. Facts- The appellant filed refund claim for refund of Service tax under Section 11-B of the Central Excise Act, 1944 paid to M/s Desai Construction Pvt. Ltd., Valsad for construction of the Medical College Building at Bhuj. During the Scruti...