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2017 (7) TMI 1039 - AT - Service TaxConstruction of complex service - the entire defence of the appellant is based on the arguments that MHADA is a philanthropic/non-profit organisation and therefore, the activities conducted by them are not of commercial nature - Ministry of Finance Circular No.B2 8/82004-TRU dated 10/09/2004 - Held that: - The clarification relied upon by the appellant in Circular dated 10/09/2004 is a clarification issued with reference to commercial and industrial construction service. The demand has however been issued under construction of complex service as defined under Section 65 (30 a) of the Finance Act, 1994 in respect of construction of residential complex, commercial or otherwise nature of the construction is irrelevant - The so-called bonafide belief of the appellant was based on the non-commercial nature of MHADA. It can be seen from the definition above that the word “commercial’ itself does not figure in the said definition - appeal dismissed - decided against appellant.
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