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2018 (2) TMI 1125 - AT - Service TaxCommercial or Industrial Construction Services - demand pertains to 4 construction projects undertaken by the appellants viz. (a) Era Business School, (b) National Automotive Testing and R& D Infrastructure Projects, (c) Office Building for Naya Raipur Development Authority and (d) Hostel for NIT Calicut. Era Business School - Held that: - Era Education School is imparting only education and the same cannot be considered as a commercial activity. Therefore, for the project carried for construction of Era Business School cannot be taxed under “Commercial or Industrial Construction Service” - demand set aside. National Automotive Testing and R& D Infrastructure Projects - Held that: - although the said centre has been registered with the Government but the said centre is not recognized as a centre for testing the vehicles for homologation by the Government of India. The said testing centre is charging money for testing and giving its reports. The said activity is commercial in nature - demand upheld. Office Building for Naya Raipur Development Authority - Held that: - From the scope of the project undertaken by the appellant for construction of building for Naya Raipur Development Authority, who involves in commercial activity of sale and purchase of land qualifies to be taxed under the category of “Commercial and Industrial Construction Service - demand upheld. Hostel for NIT Calicut - Held that: - the construction of the said hostel cannot be considered as construction of building which is used for business commerce or commercial building. In that circumstance, for the said project, the appellant is not liable to pay service tax - demand set aside. Appeal allowed in part.
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