TMI Blog2015 (7) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... view in the case of Anand Construction vs.CCE - [2013 (3) TMI 250 - CESTAT MUMBAI] took a view has that construction of hostel or the residence of students studying in medical institute does not get covered under the category of commercial - or industrial construction service. - construction activity undertaken by the appellant/assessee in this case is for educational institution; following the ratio laid down by the Tribunal's decision, we hold that revenue's appeal is devoid of merits and is rejected. - Decided in favour of Assessee. - Appeal No.ST/287/09 & ST/322/09 - - - Dated:- 13-3-2015 - M V Ravindran, Member (J) And P R Chandrasekharan, Member (T),JJ. For the Appellant : Shri V B Gaikwad, Adv. For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax liability of the construction activities undertaken by them on sugar factories. It is his submission that they had a bonafide belief that such activity would not fall under the category of service tax. On a specific query from the Bench he confirmed that they have paid interest also and produced the copy of the challan. 5. Learned DR would submit that the appellant need not be granted any relief on penalty as the appellant had not discharge service tax liability despite having knowledge that he required to do so. On departmental appeal, it is his contention that the educational institutions are commercial concerns. It is his submission that the balance sheet of the assessee shows profits which would mean that they are running ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... void of merits and is rejected. 9. As regards the appeal filed by the assessee, we find that the impugned order confirming the demand along with interest is correct, as the construction activity undertaken of sugar factories will fall under the service tax net under the category of commercial or industrial construction service. 10. Since the appellant has already paid the service tax liability and discharged the interest liability and could have entertained a bonafide belief that such activity undertaken by him may not have any service tax implication, we find that it is a fit case for invoking the provisions of Section 80 and setting aside the penalties imposed on the appellants. We invoke the provisions of Section 80 and set aside p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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