TMI Blog2017 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose by recognized educational institutions cannot be categorized as “commercial buildings” - The use of the building will decide the tax liability. Regarding individual residence claimed to have been used for occupation by the persons, we find no categorical supporting evidences have been submitted by the appellant. No detailed examination has also been made by the lower authorities. Matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of original order dated 16.03.2010. Service tax liability of ₹ 15,55,898/- was confirmed against the appellant along with penalties under Section 76 and 77 of Finance Act, 1994. On appeal, the said order was upheld by the impugned order. 2. Ld. Counsel appearing for the appellant submitted that the buildings they have constructed are all for use of educational institutions, who are runnin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be established with supporting evidence. 4. We have heard both the sides and perused the appeal records. We have perused the submissions submitted by the appellants also. 5. We note that the appellants claimed that the substantial part of the demand relates to construction of building for colleges. These are institutions approved by the competent authority like AICTE and are affiliat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been submitted by the appellant. No detailed examination has also been made by the lower authorities However, the appellants claimed that these are residence for individuals. The appellants submitted that they can furnish supporting evidence to establish nature of building like approval by local authorities, etc. 7. In view of the above discussion, we find that the impugned order, as it stan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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