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2017 (8) TMI 313 - AT - Service TaxCommercial and Industrial Construction Service - use of property, whether Commercial or Non-Commercial in nature? - CBEC Circular No.157/8/2012-ST dt. 27.4.2012 - Held that: - the appellants have pointed out that only farmers charges are collected for the maintenance of the property and the said property is not registered out or sold to anybody. In view of above, it is apparent that the use of the said property is of non-commercial nature for the facilitation of the farmers. When the property in question is not used by owner for commercial purpose then it cannot be liable for payment of service tax under commercial and industrial construction service as is apparent from Circular dt. 27.4.2012. It is apparent that CBEC circulars considered the use of the said property as non commercial in nature. In these circumstances service tax under the head of Commercial and Industrial Construction cannot be levied on such properties. Appeal allowed - decided in favor of appellant.
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