Service Tax Not Leviable On Repairs Of School Building Run By Military Engineering Services: CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has ruled that "service tax is not leviable on repairs of school buildings run by Military Engineering Services (MES)." This decision provides clarity on the taxability of maintenance and repair services for government-related educational infrastructure. The tribunal likely found that such services, when rendered for a non-commercial, public purpose, particularly by an entity like MES, fall outside the scope of taxable services. This ruling benefits government institutions and contractors involved in such activities, reducing their tax burden.