TMI Blog2016 (3) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to construction of ESIC hospital would not be covered under construction of new building or structure for the purpose of commercial or industry as ESIC hospitals are not commercial or industrial ventures. Therefore, demand relating thereto do not sustain. As regards the girls hostel, it would get covered under the scope of construction of new residential complex as is evident from the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 in terms of which service tax demand of ₹ 5,54,77,175/- for the period 2008-09 to 2011-12 was confirmed along with interest and penalties under works contract service on the ground that the appellant had constructed Post Graduate Girls Hostel at Sardar Vallabhbhai National Institute of Technology (SVNIT) Surat and also constructed/modernised ESIC hospital at Jaipur. 2. The appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all under sub-clause (b) of clause (ii) of the said Explanation. As regards girls hostel, he stated that it was used the students as a hostel of the Govt. institute and therefore was meant for personal use thereby falling under the exclusion from the scope of Residential Complex defined in Section 65 (105)(91a). Consequently, the service would not be covered under sub-clause (c) of clause (ii) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )/(c)/(d) of clause (ii) of the said Explanation, the demand relating to construction of ESIC hospital prima facie would not be covered under construction of new building or structure for the purpose of commercial or industry as ESIC hospitals are not commercial or industrial ventures and therefore demand relating thereto is prima facie deserves to be stayed. As regards the girls hostel, prima fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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