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TMI Blog2014 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ER : G Raghuram At the stage of hearing the stay application, since an issue in a narrow compass falls for consideration, we dispose of the substantive appeal. We do so after hearing the ld. Counsel for the appellant and the ld. A.R. for the respondent- Revenue after waiving pre-deposit. 2. The appeal is preferred against the order dated 26.4.2013 of the Appellate Commissioner, Ghaziabad, confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no liability to tax. 4. The primary Authority concluded that from the material on record it is legitimate to infer that Bharat Ghar used to provide space for civil amenities and since the appellant had produced no proof of the construction being used only for charitable purposes and without monetary consideration, the service provided fell outside the exclusionary clause of Section 65(25b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be used by the villagers; no service charges are levied; and the construction is for facility of the public of the area. 7. Neither the primary Authority nor the appellate Authority were sensitized to this material. If there is sufficient evidence in support of the appellant's claim that Bharat Ghar was not used for commerce or for industrial purposes, the service provided by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d who shall pass a fresh adjudication order, after considering any evidence that the appellant may produce in support of its claim that the Bharat Ghar was used primarily for non-commercial purposes. The appellant shall produce such evidence within four weeks and no further adjournment shall be afforded. 9. In the totality of the facts and circumstances of the case, we consider it appropriate tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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