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2016 (8) TMI 590 - AT - Service TaxClassification - work contract service -demand of tax, interest and penalty - taxability - CBEC Circular No. 123/5/2010-TRU dated 24.05.2010 - government construction would not be taxable. However, if such constructions are for commercial purposes like local government bodies getting shops constructed for letting them out, such activity would be commercial and builders would be subjected to Service Tax - Held that: - The works contract services (at the cost of repetition) falling under Construction of Complexes or commercial construction are exempted as per CBEC Circular No. 80/10/2004 dated 17.09.2004 and CBEC Circular 123/5/2010-TRU dated 24.05.2010. All the services of the appellant related to civil construction under Management, Maintenance or Repair and construction of govt. buildings, rendered to Varanasi Development authority are not liable to Service Tax. This is also held in the case ECP HOUSING (INDIA) PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NASHIK 2011 (9) TMI 122 - CESTAT, MUMBAI. Assessee not liable to pay service tax - stay application rejected - decided against revenue.
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