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TMI Blog2017 (11) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... 67,445/- u/s 78 of the Finance Act. Cleaning Service Rs.3,99,722/- Commercial and Industrial Construction ServiceRs.13,84,423/- Work Contract Service Rs.9,68,838/- Transport of Goods by Road ServiceRs.1,19,091/- 2. Shri D.H. Nadkarni, Ld. Counsel appearing on behalf of the appellants submits that the appellant is not contesting the service tax demand of Rs. 9,68,838/- in respect of Works Contract Service and Rs. 1,19,091/- in respect of Transport of Goods by Road Service. As regard Management, Maintenance or Repair for goods Equipments or Property service, he submits that this service was provided to Government Medical College, Nagpur which is maintained by Public Works Department of Government of Maharashtra and it is non- commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnology, Nagpur which is a activity of non-commercial in nature, the same is not liable for service tax as held in judgment of Harsh Constructions Pvt. Ltd. Vs. Commr. of C. Ex.& Cus., Nashik - 2014 (35) STR 617 (T). Some construction service was provided in respect of construction of Podium, Wall panel etc. for Maharashtra State Power Generation Company Limited which is owned by State Government. Construction service was provided in respect of residential complex of 14 flats for M/s. Karamchand Thapar & Brothers Ltd. i.e. for residence of Directors/Officers of the Company which would not be taxable has held in case of Mall Enterprises - 2016 (41) STR 119(T). He submits that since the issue involved is of interpretation of law and part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hstanding anything contained in this Chapter, an application for the claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President." From the reading of the above Section 98 of the Act, it can be seen that the management, maintenance or repair service of non-commercial Government building during the period 16.6.2005 to 1.7.2012 is exempted. Therefore the demand of Rs. 21,95,371/- is not sustainable, accordingly the said demand is set aside. 5. As regard demand on cleaning service it is observed that the cleaning service was provided by the appellant for the Government building i.e. Ravi Bhavan (Chief Minister Secretariat), Hyderabad House (Dy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice was provided in respect of guest house and canteen of Visvesvaraya National Institute of Technology, Nagpur which is an activity of non-commercial in nature. Therefore being a construction of non-commercial building will not fall under the category of commercial and industrial construction service, hence the same is not taxable. This issue has been considered by this Tribunal in the case of Harsh Construction Pvt. Ltd. (supra) wherein the Tribunal has passed the following order : "5.2 From the above definitions, especially the underlined portions, it is crystal clear that for a construction to be levied to Service Tax, whether under commercial or industrial construction service or under works contract service the same has to be used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a residential building but it belongs to a company and the building is used in relation to overall business of the company. Therefore it cannot be said that it is non-commercial building, therefore the construction of residential complex for M/s. Karamchand Thapar & Brothers Ltd. is liable for service tax. 7. As regard the demand of Rs. 9,68,838/- in works contract service and Rs. 1,19,091/- Transport of Goods by Road Service, the appellant are not contesting the said demand therefore the same is upheld. 8. As Regard penalty, we find that majority of the demand have been set aside and the issue involved is of interpretation of law, a part of the demand was paid by the appellant along with interest. Taking into consideration these facts, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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