Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Viswanathan Constructions (P) Ltd. Versus Commissioner of Central Excise, Coimbatore

2018 (2) TMI 811 - CESTAT CHENNAI

Commercial or Industrial Construction Service - building constructed was not used for commercial purposes and the construction services rendered by appellant did not fall under the definition of Commercial or Industrial Construction Service - Held that: - Merely because there is some common facility for the benefit of members, it cannot be said that the building is for trade or commerce. The plan approved shows that building constructed is for training centre. - Board vide its Circular No. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing. - The appellant succeeds on merit. It is not necessary to deal with the issue of limitation. - Appeal allowed - decided in favor of appellant. - ST/370/2011 - Final Order No. 40359 / 2018 - Dated:- 6-2-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P. Saravanan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the assessee is engaged in providing services under th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Die & Mould Center Cum Training / Education Center building. The construction was completed on 10.4.2008. A show cause notice was issued alleging that the appellants are liable to pay service tax under the category Commercial or Industrial Construction Service . After due process of law, the original authority observed that building constructed was not used for commercial purposes and the construction services rendered by appellant did not fall under the definition of Commercial or Industri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n. The allegation of department is as per clause 10 of Memorandum of Association, the building constructed is used for trade and commerce. He submitted that the Memorandum of Association has various other objects and clause 10 is only one of the several objects. There is nothing in the Memorandum of Association which shows that building is used for commercial purposes. In fact, the building is used as training centre. The Commissioner (Appeals) has travelled beyond the show cause notice confirmi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o the plan approval, he submitted that the Town Planning Commissioner has approved the building for the purpose of using it as a training centre. When the building is being used for education / training purposes, the same cannot be considered as being used for commercial purposes. It is also submitted by him that the project was funded by the Central Government and the State Government. Being a Governmental project and the building being used as a training centre, for the participants in the SPV .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

commercial or industrial construction service as clarified by the Board in the circular cited supra. 4. The ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. He submitted that para 10 of the Memorandum of Association states that the object of the SPV / COINDIA is to purchase, take on lease or otherwise acquire any lands, buildings, houses, offices, showrooms, workshops etc. for the purpose of these to be used in trade or business of the Association. This would show that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ased on clause 10 of the Memorandum of Association whereas the Commissioner (Appeals) referred to para (II) of the agreement / work order for construction work wherein it is stated that the building is for purposes of creating common facilities for the benefit of the industrial units in the Pump, Motor and Foundry Cluster of industries in Coimbatore. Since the building is constructed for creating common facilities for the benefit of industrial units, the Commissioner (Appeals) held to be for com .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e ld. counsel that the Commissioner (Appeals) has travelled beyond the scope of the show cause notice and therefore the demand cannot sustain is not tenable. 8. On perusal of the Memorandum of Association as well as the findings, we are able to see that the building has been constructed for use of Government purpose. The first appellate authority after perusal of the work order has concluded that as these are common facilities created for the building, the building is intended for use of commerc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version