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2015 (4) TMI 1070 - AT - Service TaxRefund claim - Commercial or Industrial Construction Services - Appellant constructed building being used as the hostel for the residence of students studying in medical institute and contended that they are not covered under any of the taxable category - Held that: the building constructed was used as hostel for the residence of students studying in medical institute and was not for any other purpose. So, by taking the facts of Board Circular No. 80/10/2004-S.T., dated 10.9.2004, which clearly states that the leviability of Service Tax would depend primarily upon whether the building or civil structure is ‘used or to be used’ for commerce or industry. The information about this has to be gathered from the approved plan of the building or civil construction. Such constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable being, non-commercial in nature. Therefore, service tax was not liable on appellant and as it has wrongly paid, can claim for refund. - Decided in favour of appellant with consequential relief
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