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2017 (12) TMI 1313 - AT - Service TaxComposite contracts - commercial or industrial construction service - Held that: - the status, nature and use of civil construction is relevant to decide the tax liability under commercial or industrial construction service. The status of recipient of service is of no relevance. If the building or civil structure is used for commercial purpose, tax liability may arise subject to fulfillment of other conditions. There should be clear finding in respect of claims made by the appellant with reference to certain civil structures as being non-commercial in use - The contracts with reference to construction of residential complex has also to be examined to determine whether the number of residential units are above 12 and the other requirements of the tax entry are fulfilled. There are multiple contracts subjected to service tax. It is necessary that each of the contracts is to be examined and finding recorded - matter is remanded back to the Original Authority for fresh decision after giving due opportunity to the appellant - appeal allowed by way of remand.
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