TMI Blog2018 (3) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Nagpur [2017 (8) TMI 518 - CESTAT MUMBAI], where it was held following the CBEC Circular, we can reach to the conclusion that the activities of APMC in respect of these contracts are not commercial in nature. Thus these contracts are not covered under the purview of commercial and industrial construction service - appeal allowed - decided in favor of appellant. - ST/86417/14 - A/85244/2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in the case of A.B. Projects Pvt. Ltd. Vs. Commissioner of Central Excise, Nagpur - 2017 (5) GSTL 195 (Tri.-Mumbai). 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions, we find that this issue has been decided in the case of A.B. Projects Pvt. Ltd. (supra). In para 4 of the said decision following has been produced:- 4. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utsourced service . It is not possible to hold that the licensees have outsourced the development and maintenance of agricultural market to the APMC, which could have been otherwise undertaken by them, solely in their business interest. Development and maintenance of agricultural market infrastructure undertaken by APMC in accordance with the statute, is for the benefit of all users, rather than a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable as BAS and hence covered by the exemption under Notification 14/2004-S.T. Circular No.80/10/2004-S.T., dated 17-9-2004 Construction services (commercial and industrial buildings or civil structures) 13.2 The leviability of service tax would depend primarily upon whether the building or civil structure is used, or to be used for commerce or industry. The informati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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