TMI Blog2017 (7) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Finance Circular No.B2 8/82004-TRU dated 10/09/2004 - Held that: - The clarification relied upon by the appellant in Circular dated 10/09/2004 is a clarification issued with reference to commercial and industrial construction service. The demand has however been issued under construction of complex service as defined under Section 65 (30 a) of the Finance Act, 1994 in respect of construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Learned Counsel for the appellant argued the matter and relied on the written submission submitted on 27/07/2016. It has been argued that the appellant provides service related to construction of residential complex to MHADA Aurangabad during the period Oct 2008 to March 2010. The appellant did not pay service tax under the belief that the same is exempt from service tax, being services pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aritable, health, sanitation or philanthropic purposes and not for the purpose of profit are not taxable being non-commercial nature. It was argued that though the appellants are a commercial concerned, they were providing services to organisations, namely, MHADA which construct houses for poor people for their welfare and has not profit motive. It was also argued that the appellants have not char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts that MHADA is a philanthropic/non-profit organisation and therefore, the activities conducted by them are not of commercial nature. Under these circumstances, it has been argued that demand of service tax for construction of residential row houses cannot be sustained. It is seen that the definition of construction of complex service does not use the word commercial anywhere. The said definit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construction of complex service as defined under Section 65 (30 a) of the Finance Act, 1994 in respect of construction of residential complex, commercial or otherwise nature of the construction is irrelevant. 4.2 In view of the above, we do not find any merit in the appeal filed by the appellant. The so-called bonafide belief of the appellant was based on the non-commercial nature of MHADA. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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