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Shivprasad Construction And Others Versus Commissioner of Central Excise, Kolhapur And Others

2015 (7) TMI 32 - CESTAT MUMBAI

Commercial or Industrial Constructions Services - construction of educational institutes - Held that:- First appellate authority as well as the adjudicating authority have clearly recorded that construction activity undertaken by the appellant/assessee was in respect of various activity undertaken by the appellant/assessee was in respect of various educational institutes. The definition of commercial and industrial construction services specifically excludes from service tax, the construction ac .....

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lowing 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 S V Nair, Supdt. (AR) ORDER Per: M V Ravindran: 1. These appeals are directed against Order-in-Appeal No.PII/173/2009 dated 21/08/2009 passed by Commissio .....

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rity held against the appellant. The first appellate authority after following due process of law held that the construction activity undertaken by the appellant for construction of educational institutes is not taxable, while in the case of construction activities undertaken by the appellant for factories are liable to service tax. On coming to such a conclusion he set aside that portion of the impugned order, which confirmed the demand on the construction of educational institutions and the am .....

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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 .....

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