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2018 (4) TMI 598

ld that these buildings are commercial in nature, and liable to tax - whether the two buildings are commercial in nature? - Held that: - Regarding the Headquarter building of National Rifle Association of India, we find that the said association is an official representative of Rifle Sports, which are duly recognized by the Ministry of Youth Affairs and Sports and affiliated to Indian Olympic Asso .....

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appellant is put to service tax liability under Commercial and Industrial Construction Service for their activities of constructing two buildings, one for National Rifle Association of India and another one for ICFAI University, Dehradun. The Original Authority held that these buildings are commercial in nature and accordingly, confirmed the service tax liability on the appellant along with penal .....

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ivities cannot be taxed under Commercial or Industrial Construction Service . 3. Ld. AR reiterated the findings of the Original Authority. 4. We have heard both the sides and perused the appeal records. 5. Regarding the Headquarter building of National Rifle Association of India, we find that the said association is an official representative of Rifle Sports, which are duly recognized by the Minis .....

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on to use the facility by these bodies will not make the building commercial. Considering the nature of occupants activities carried out in the building, we are of the view that both these activities cannot be considered as resulting in construction of commercial building. Accordingly, we set aside the impugned order and allow the appeal of the appellant. [order dictated and pronounced in the open .....

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