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TMI Blog2013 (12) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Shri P Arul, Supdt (AR) PER : Mathew John The applicant is engaged in the business of providing "Commercial or Industrial Construction Service". The applicant had not paid service tax on one building constructed for M/s. Coimbatore Industrial Infrastructure Association, ("COINDIA", in short). The applicant was of the view that the said building being a building for training industrial work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the order of the adjudicating authority, Revenue filed appeal with the Commissioner (Appeals), who had confirmed the amount of Rs.19,13,038/- along with interest and penalty. Aggrieved by Order of Commissioner (Appeal), appellant has filed this appeal along with stay petition. 3. The learned counsel submits that in this particular case, the local authorities had approved the building in the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified under Section 65(25b) of the Finance Act, 1994. Further, he submits that the local government charged taxes as also infrastructure maintenance charges for the building. 5. Considered arguments on both sides. Prima facie , we considering the Board's Circular and the type of approval given by the local authorities, we are of the view that this building cannot be considered to be a "Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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