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2012 (8) TMI 654 - CESTAT, NEW DELHICommercial or industrial construction service - construction service by organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students, to other organisation engaged on same principle and in same field - assessee contended that the definition of commercial and industrial construction is meant for construction of those buildings which are used for commercial purpose - said two organisations working as NPO should not be considered as commercial organisations - reliance placed on Board's Circular No. 80/10/2004-ST - Held that:- It is evident from MOA of organisations, that same are working on no profit basis. Hence, construction activity would not be covered by the definition of commercial and industrial construction services - Decided in favor of assessee
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