Construction of School or Hospital to Charitable Institution or Trust is Charitable Purpose, entitled to Service Tax Exemption: CESTAT [Read Order]

By Taxscan Team - On November 3, 2022 11:43 am - 2 mins read
Construction of School or Hospital - Charitable Institution - Trust - Service Tax Exemption - CESTAT - taxscan

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench held that Construction of school or hospital to charitable institution or Trust is charitable purpose and is entitled to the benefit of service tax exemption as per Sl.No.13 of Notification No.25/2012-ST. The appellant, M/s. S. Kumar Builders is a provider of…

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