2017 (9) TMI 79

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..... Sanjay Jain, AR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellants were engaged in providing construction service to various Government departments. Proceedings were initiated against the appellants for demanding service tax under construction service. The Original Authority confirmed the demand of Rs. 3,24,250/- and imposed penalties under Sections 76, 77 and .....

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..... ovided by the State Government. We find that the impugned order considered the said hostel as residential complex having more than 12 units. We find that such inference, based on the number of rooms in hostel, is fallacious. The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential Complex. We note that hostel is a composite bui .....

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