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2017 (8) TMI 518 - AT - Service TaxCommercial and Industrial Construction Service - whether construction activity done for APMC and for CWC are taxable under Commercial and Industrial Construction Service? - CWC Warehouse located in Railway side - CBEC Circular No.157/8/2012-ST dt. 27.4.2012 and Circular No. 80/10/2004-ST dt. 17.9.2004 - Held that: - following the CBEC Circular, we can reach to the conclusion that the activities of APMC in respect of these contracts are not commercial in nature. Thus these contracts are not covered under the purview of commercial and industrial construction service. Warehouses are specifically covered under the term Railways and they need not necessarily belong to railways. In these circumstances, it is immaterial if the said warehouses are used commercial or otherwise, as the same are not covered within the purview of commercial and industrial construction service. Appeal allowed - decided in favor of appellant.
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