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No Service Tax on Construction of Educational Institutions Up to 1 July 2012: CESTAT Chennai
Case Law Details
- Case Name
- Commissioner of GST & Central Excise Vs R.R. Thulasi Builders (I) Pvt. Ltd. (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Commissioner of GST & Central Excise Vs R.R. Thulasi Builders (I) Pvt. Ltd. (CESTAT Chennai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai dismissed the Revenue’s appeal challenging the order of the Adjudicating Authority, which had dropped the demand of service tax relating to works contract services provided for construction of Periyar Maniammai University and Periyar Teacher Training Institute. The dispute before the Tribunal was confined to whether these institutions should be treated as private educational institutions and whether the construction serv...
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