TMI Blog2014 (4) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... ding education. Therefore, the activity has to be considered as commercial activity only - Held that:- The explanation relied upon by Ld. AR applies only to cover training or coaching centre which has to be taxed under section 65 (105) (zzzc). The activity of commercial or industrial construction is made taxable under section 65 (105) (zzzq). These days hardly any education is provided without co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri M. Rammohan Rao, DC (AR) JUDGEMENT Per Mathew John; 1. The applicant was in the business of undertaking construction of buildings. They were registered for payment of service tax under the category of commercial and industrial construction service and paying service tax as per their understanding of the scope of the entry. On scrutiny of the financial accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entry. According to him, providing education cannot be considered as commerce or industry and the Tribunal has been accepting this view and granting stay on similar demands confirmed. He relies on decisions in Maltanb Construction Engineers P. Ltd. Vs CCE ST Coimbatore - 2013 (30) STR 545 (Tri.-Chennai) and Chettinadu Constructions Vs CCE Madurai Misc Order No.405952013 dt. 25.02.13. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tre. So adopting this meaning incorporated in the explanation at entry 65 (105) (zzzc), educational institution has to be considered as commercial institution only so long as they are collecting fees. Therefore, Ld. AR submits that pre-deposit may be called for. 4. We have considered the submissions on both sides. The explanation relied upon by Ld. AR applies only to cover training or coaching ..... X X X X Extracts X X X X X X X X Extracts X X X X
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