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TMI Blog2016 (12) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Shri R.K. Mishra, A.R. for the Respondent ORDER Per Archana Wadhwa Demand of service tax to the tune of Rs. 4,37,168 stands confirmed against the assessee under the category of commercial and industrial construction services for the period 10.9.2004 to 31.3.2008 by way of issuing a Show Cause Notice on 20.5.2009. 2. As per the facts, the appellant entered into an agreement with M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constrictions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of commercial and industrial construction service, which only covers the construction of commercial buildings. She further submits that they have also addressed a letter dated 6.2.2007 to their jurisdiction Central Excise authorities giving details of the work undertaken by them. Similarly, M/s BSNL has also addressed a letter dated 6.10.2006 to the service tax Department clarifying all the aspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement on the part of the assessee. Accordingly, he prays for rejecting the appeal. 6. After appreciating the submissions made by both the sides, we note that the longer period of limitation of five years is available to the Revenue when the assessee indulges in mala fide case of suppresses or misstatement with an intention to evade payment of tax. A belief which emerges on the basis of the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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