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Service Tax Exemptions in Circular No. 80/10/2004-ST Dated:- 17/09/2014

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HC sets aside Commissioner’s order, prior to July 2012, service of construction for education institutions and hospitals exempt in terms of Circular No. 80/10/2004-ST dated September 17, 2004 subject to condition that same not intended for commercial or industrial use; Revenue's claim that assessee a profit earning concern and hence, cannot be construed as non-commercial but only as 'Industry' and that exemption available only to institutions imparting education without any profit, fallacious and untenable; Also Revenue's reliance on definition of 'Industry' under Industrial Disputes Act and SC ruling in Bangalore Water Supply case misplaced, as present subject matter deals with altogether different issue under 'Finance Act'; Absent any evidence, Revenue not justified to hold contrary and that too, on mere non-production of evidence by assessee and therefore, issue not properly dealt in terms of said Circular, holds HC; Consequently, HC remits matter for verification of whether construction service provided by assessee meant for “use or to be used” for academic purpose or for commercial purpose  : Madras HC

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