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2016 (3) TMI 571 - AT - Service TaxWaiver of pre-deposit - Sustainability of Service tax demand - Works Contract - Construction of Post Graduate Girls Hostel at Sardar Vallabhbhai National Institute of Technology (SVNIT) Surat and constructed /modernised ESIC hospital at Jaipur - Held that:- demand relating to construction of ESIC hospital would not be covered under construction of new building or structure for the purpose of commercial or industry as ESIC hospitals are not commercial or industrial ventures. Therefore, demand relating thereto do not sustain. As regards the girls hostel, it would get covered under the scope of construction of new residential complex as is evident from the definition of residential complex service under Section 65(105)(91a) because it will not get covered under the exclusion category as the construction was not done by directly engaging the appellant inasmuch as SVNIT did not directly engage the appellant who is a sub-contractor of NBCC which was directly engaged by SVNIT. Thus the demand pertaining to construction of girls hostel sustains. - stay granted partly.
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