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Case Law Details

Case Name : Gujarat Adani Institute of Medical Sciences Vs C.C.E. &
Related Assessment Year : 22/06/2023
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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 p

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