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2015 (12) TMI 332 - CESTAT BANGALOREWaiver of pre deposit - Demand for Service Tax with interest, penalties - construction of shopping complex for Municipalities - Held that:- we cannot say that the purpose is not commercial at all even though it is meant for Municipality. Learned Counsel vehemently argued that the Municipality may not rent out for shopping but may rent out for the Government organization also and in any case, the Municipality is not a commercial organization. We are not convinced with all these arguments. The question is not whether the service provider is a commercial organization or not; the question is whether the objective of the service is commercial or industrial. When a shopping complex is constructed with an intention to rent out the shops, the objective is for income and therefore, it is for commercial purpose. Therefore, we find that the appellant has not made out a prima facie case in this regard also. - Partials stay granted.
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