TMI Blog2013 (3) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... dical institute and there is no allegation that the building is being used for any other purpose the Board Circular No. 80/10/2004-ST, dated 10.9.2004 is applicable to the facts of this case which clarified that such constructions which are for the use of organizations or institutions being established solely for educational, religious charitable, health, sanitation or philanthropic purposes and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructed a Boys and Girls Hostel, who are getting education from one of the educational institution. The appellant got registered themselves with the Revenue authorities and paid service tax on the said activity under works contract services for the period April 2008 to September 2008. Thereafter they realize that as they are not constructing any building which is being used for commercial purpose t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved form the said order the appellant is before us. 3. Shri A.V.Naik the learned counsel for the appellant appeared and submitted that this fact is not disputed that they have constructed the hostel for residence of boys and girls who are studying in a medical institute and the hostel is being used by boys and girls which is not an activity of commercial or industrial in nature. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the fact that building is constructed as hostel for the residence of students studying in medical institute and there is no allegation that the building is being used for any other purpose. In that set of facts, the Board Circular No. 80/10/2004-ST, dated 10.9.2004 is applicable to the facts of this case which clarified as under:- "The leviability of service tax would depend primaril ..... X X X X Extracts X X X X X X X X Extracts X X X X
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