Applicability of Service Tax on IIT Hostel Building

This query is : Resolved 

18 March 2009 Dear Sir/Ma'am,

We are into Construction Business. We have received a contract to build Hostel Building for IIT. Is service tax applicable on such service.



Regards,
Prachi
For Bridge & Roof Co.(I) Ltd

18 March 2009 No. As in the defintion of commercial or indl construction services, the words used are 'for commerce or industry'. IIT construction is not for commerce or industry. IIT being an educational institution does not fall within the category of 'for commerce or industry'.



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