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2018 (4) TMI 598 - CESTAT NEW DELHICommercial and Industrial Construction Service - construction of two buildings, one for National Rifle Association of India and another one for ICFAI University, Dehradun - Original Authority held that these buildings are commercial in nature, and liable to tax - whether the two buildings are commercial in nature? - Held that: - Regarding the Headquarter building of National Rifle Association of India, we find that the said association is an official representative of Rifle Sports, which are duly recognized by the Ministry of Youth Affairs and Sports and affiliated to Indian Olympic Association - the building cannot be considered as commercial building for service tax purposes. Building in the campus of ICFAI University, Dehardun - Held that: - the said building is for use by a recognized university for education. The same also cannot be considered as commercial building - collection of fees for promoting or allowing the person to use the facility by these bodies will not make the building commercial. Demand set aside - appeal allowed - decided in favor of appellant.
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