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2018 (2) TMI 811 - AT - Service TaxCommercial or Industrial Construction Service - building constructed was not used for commercial purposes and the construction services rendered by appellant did not fall under the definition of Commercial or Industrial Construction Service - Held that: - Merely because there is some common facility for the benefit of members, it cannot be said that the building is for trade or commerce. The plan approved shows that building constructed is for training centre. Board vide its Circular No. 80/10/2004-ST clarified that the information as to purpose for which the building / construction is used has to be gathered from the plan approved by the concerned authorities. In the instant case, the plan approval shows that the building is approved for the use as training centre - the building is a Government building which is used for creating a facility of training, testing etc. for industrial units, in consonance with the Board circular, the building cannot be said to be a commercial building. The appellant succeeds on merit. It is not necessary to deal with the issue of limitation. Appeal allowed - decided in favor of appellant.
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