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2014 (4) TMI 687 - CESTAT CHENNAICommercial and industrial construction service - construction work undertaken for educational institutions - Revenue submitted that the institution for which construction activity was being undertaken was collecting substantial fees for providing education. Therefore, the activity has to be considered as commercial activity only - Held that:- The explanation relied upon by Ld. AR applies only to cover training or coaching centre which has to be taxed under section 65 (105) (zzzc). The activity of commercial or industrial construction is made taxable under section 65 (105) (zzzq). These days hardly any education is provided without collecting any fees and for that reason alone, the educational institutions cannot be prima facie considered a commercial institution. If such criterion is adopted even IITs has to be considered as undertaking business or commerce. The activities taxable under commercial training or coaching is on different type of activity where coaching for entrance examination etc. is sought to be taxed. Since in this matter the Bench has already granted waiver of pre-deposit of dues for assessees similarly placed, we grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal in this case also - stay granted.
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