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2018 (5) TMI 822 - AT - Service TaxCommercial or Industrial Construction Service - the appellant had entered into the agreements with M/s Pooja Educational Society, Phagi and M/s Bansal Classes Pvt. Ltd, Kota for construction of the buildings for them - Held that: - It is an admitted fact on record that the appellant had provided the construction service to M/s Pooja Educational Society, which is non-commercial organization, and is not involved in the activity of any business or commerce. Since the definition under Section 65 (105) (zzq) mandates that the activity of commercial or industrial construction should only be taxed, in absence of such construction undertaken by the appellant, the Service Tax demand cannot be confirmed under that category of service - the adjudged demand confirmed on construction of building for Pooja Educational Society cannot be sustained on the appellant. Services provided to M/s Bansal Classes Pvt. Ltd. - mobilization advance was received and the same was adjusted towards the supply of material - Held that: - Since the documents are required to be verified for ascertaining the fact whether, the said amount was towards supply of material or for providing service, we are of view that the matter should go back to the original authority for necessary verification of the desired documents - matter on remand. Appeal allowed in part and part matter on remand.
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