Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Case law on services received from CPWD by an educational institution; outside the ambit of taxability

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 305
  • Subscribe to this entry
  • Print
  • Report this post



Service Tax - Appellant is an educational institution – demand of service tax on the premise that the services received by the appellant from CPWD fall under the ambit of the support services and appellant is a business entity – scope of Mega Exemption Notification.

HELD - the appellant is carrying out the function of imparting education and the technical knowhow/consultancy but the service received from CPWD is that of construction of various civil structures. It becomes absolutely clear that the services received are not otherwise the activity of the appellant themselves. Outsourcing thereof will not bring the service received under the category of support service.

Therefore, the authority below has formed a wrong interpretation of the definition while holding the impugned services received as the support services – the impugned services received by the appellant from Governmental body are the services received by an Institute established solely for educational purposes and not for the purposes of profit and the same is out of the ambit of taxability - the order under challenge is hereby set aside and appeal is allowed

Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Friday, 15 November 2019

Like us on facebook

Twitter Feed

ConsultC Please find the latest presentation given to select gathering of real estate developers at Kolkata on West Bengal H… https://t.co/Uizrcczy13
ConsultC Apart from the intricacies of the Forms and constant regulatory changes, GST has a lot of other aspects. We had an… https://t.co/YB1asAgU2s
ConsultC Second Edition of our book released with latest amendments upto September, 2018 https://t.co/eOwUcNZife


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.