Service of construction of school/ hospital building to Charitable Institutions/ trust is exempt from service tax

S. Kumar Builders Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi) CESTAT Delhi held that services relating to construction of school building or hospital building to a charitable institutions/ trust registered u/s. 12AA of the Income Tax Act is exempt under service tax vide clause 2(k) of notification no. 25/2012-ST. Facts- The appellant is a provider of service under the head “Works Contract Service” and is registered with the Department. Pursuant to show cause notice dated 6.11.2019, service tax has been demanded as short paid/not paid, based on the...