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TMI Blog2018 (3) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner (A.R.) - for Respondent ORDER Per: Raju This appeal has been filed by M/s Tushmaan Constructions Pvt. Ltd. against confirmation of demand and imposition of penalty in respect of "Commercial or Industrial Construction Services" provided to Agriculture Produce Market Committee, Ahmednagar. 2. Learned Counsel for the appellant pointed out that the demand of Service Tax has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T., dated 27-4-2012 and Circular No.80/10/2004-S.T., dated 17-9-2004 which are reproduced below: "Circular No.157/8/2012-S.T., dated 27-4-2012 4. When examined with reference to its constitution and functions, the services provided by APMC out of the 'market fee' collected from the licensees, do not appropriately fall under the category of BSS. The distinction between BSS and BAS is explained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory bodies, APMCs provide basic facilities in the market area out of the 'market fee' collected from the licensees, mainly to facilitate the farmers, purchasers and others. APMCs provide a host of services to the licensees in relation to the procurement of agricultural produce, which are 'inputs' in terms of the definition given in section 65(19) of the Finance Act, 1994 itself. To that extent the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. However, if such constructions are for commercial purposes like local gove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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