TMI Blog2009 (12) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... red in the category of Commercial and Industrial Construction Services or not. Held that- Commercial construction done on behalf of government and premises let out earning revenue. Impugned activity covered under commercial or industrial construction service. Appeal rejected. - ST/38/2009 - A/785/2009-WZB/MUM/C-IV/SMB - Dated:- 8-12-2009 - Shri Ashok Jindal, Member (J) REPRESENTED BY: None, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or construction of 17000 MTC godowns with ancillaries, roads and electrical installations at Rail side Warehousing Complex by Central Warehousing Corporation. A service Tax audit was conducted by the departmental officers and it was pointed out that construction of warehouse at Railway yard falls under the category of Commercial and Industrial construction services as defined under Section 65(25b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, an undertaking of Government of India, the appellants are covered in the category of Commercial and Industrial Construction Services or not. According to the Board Circular no. 80/10/2004-ST dated 17.9.2004, building civil structure or parts thereof which are used, occupied or engaged for the purpose of commerce and industry are covered by levy of service tax. According to above clarification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are for commercial purposes like local government bodies getting shops constructed for letting them out, such activity would be commercial and builders would be subjected to service tax. 5. Heard. 6. From the above submissions made by DR, it is clear that the commercial construction done on behalf of the Government, which in returns for letting out purposes and Government earns revenue fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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