TMI Blog2015 (1) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... view of Commercial or Industrial Construction service primarily intended since there is admittedly a commercial activity of a hotel carried on in the premises. The material on record does not reveal that the activities in the Paryatak Bhavan are substantially for non-commercial or non-industrial purposes or are substantially for accommodating official/departmental establishments of the State. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned adjudication order dated 30-3-2010 passed by the Commissioner of Customs, Central Excise Service Tax, Hyderabad-II. Service tax, interest and penalties were levied for providing Commercial and Industrial Construction Service, for constructing the Paryatak Bhavan for the Andhra Pradesh Tourism Development Corporation, by the petitioner through the principal contractor M/s. Ramky Infras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er contended that since the petitioner was under a genuine assumption based on a bona fide belief that Paryatak Bhavan not being a commercial or industrial construction was outside the purview of the taxable service, it failed to file Returns or remit tax on the remuneration received. Therefore there was no justification for invoking the extended period of limitation under the proviso to Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the adjudication order, the issue requires to be examined at the hearing of the appeal since much turns upon the surrounding facts and circumstances and as to whether petitioner s failure to file Returns in the context of the self-assessment regime is founded on the basis of a genuine misconception of the petitioner s liability or a mere uninformed or delusional assumption. 5. For the non ..... X X X X Extracts X X X X X X X X Extracts X X X X
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