TMI Blog2013 (8) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... s and not for commercial purpose - In nutshell, the claim was that the construction was not for commercial purpose. The issue of limitation had been raised but the Ld. Commissioner had not recorded any finding on the same – Assesses claimed that the project had been sponsored by the Central Govt. and aimed at for removal of urban unemployment and poverty alleviation in the region - It was meant for unemployed youth and women vendors in the area. Waiver of Pre-deposit – 5 lakhs were ordered to be submitted as pre-deposit – Rest of the duty to be waived till the disposal – Stay granted partly. - Appeal No.S.T. 126-127 & 154/11 - ORDER NO.S-442-444/KOL/13 - Dated:- 8-7-2013 - DR. D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 15.10.2009 demanding Service Tax both from M/s. Simplex Projects Ltd. as well as from M/s. NBCC alleging that the execution of the project resulted in rendering of the service under the category of commercial or industrial construction service as defined under the provisions of the Finance Act, 1994. The demand was issued invoking extended period of limitation. The Ld. Advocate Shri Mittal has further submitted that since the amount has been received as a grant from the Centre for alleviation of poverty and meant for unemployed youth and women vendors in the state, therefore, the entire amount received as such grant and used in the construction of the Market Complex by the State Govt. should be out of the purview of the Service Tax. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial construction service. In this regard he has referred to the MOU signed with the Govt. of Manipur and others. However, the Ld. Chartered Accountant has fairly accepted that the nomenclature of the project itself indicates that it is a commercial complex which has been constructed by them and meant to be used as a market. Further, it is difficult for them to submit at this stage, whether the said market complex constructed by them, has been allotted to the poor and women vendors only by collecting user licence fees without any profit. On the issue of financial hardship, the Ld.CA has submitted that the Applicant M/s Simplex Projects Ltd. is facing severe financial crisis and liquidity crunch as their profit has gone down substantive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement signed with M/s. NBCC., who was entrusted the said project for execution. It is the claim of the Applicants that the said project has been sponsored by the Central Govt. and aimed at for removal of urban unemployment and poverty alleviation in the region. It is meant for unemployed youth and women vendors in the area. The project has been sanctioned by the Department of Urban Employment Poverty Alleviation, Ministry of Urban Development Poverty Alleviation. Prima facie, we find that the applicant M/s.Simplex Projects Ltd. has constructed the marketing complex being entrusted by M/s NBCC, which claimed to have been under a bona fide belief that ultimately the marketing complex would be used for the persons, namely, unemployed yo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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