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2015 (4) TMI 1070 - CESTAT MUMBAI

2015 (4) TMI 1070 - CESTAT MUMBAI - TMI - Refund claim - Commercial or Industrial Construction Services - Appellant constructed building being used as the hostel for the residence of students studying in medical institute and contended that they are not covered under any of the taxable category - Held that: the building constructed was used as hostel for the residence of students studying in medical institute and was not for any other purpose. So, by taking the facts of Board Circular No. 80/10/ .....

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ot for the purposes of profit are not taxable being, non-commercial in nature. Therefore, service tax was not liable on appellant and as it has wrongly paid, can claim for refund. - Decided in favour of appellant with consequential relief - Appeal No. ST/562/2010-Mum. - ORDER NO.A/1004/15/STB - Dated:- 15-4-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.S.Pruthi, Member (Technical) Shri A.V. Naik, Advocate, for the Appellant Shri A.B. Kulgod, Assistant Commissioner (A.R) for the responde .....

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ices. After recording that they are not covered under any of the taxable category as the construction undertaken by them was in respect of hostel for the medical institute, they filed refund claim. On receipt of such refund claim, lower authorities have issued two show cause notices for the period April 2008 to September 2008 demanded service tax along with interest. On the premise that the appellant has not produced any evidence with regard to the building constructed by them is not to be used .....

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order in this appeal holding that the appellant is not eligible for the refund as he has correctly paid the tax. We find that the impugned order is incorrect as this Bench vide final Order dt. 26.9.2012 held as under: Considering the fact that building is constructed as hostel for the residence of students studying in medical institute and there is no allegation that the building is being used for any other purpose. In fat set of facts, the Board Circular No. 80/10/2004-S.T., dated 10.9.2004 is .....

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