TMI Blog2018 (4) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose nor for industrial purpose - appeal allowed. - Service Tax Appeal No.57888/2013 (DB) - Final Order No.58728/2017 - Dated:- 29-12-2017 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) For The Appellant : Shri Ranjeet K. Ranjan, Advocate For The Respondent : Shri P.Juneja, AR ORDER Per B. Ravichandran: The only point of dispute in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business building of M/s.Aditya Cement and as such, the same is liable for tax. 4. We have heard both the sides and perused the appeal records. 5. We note that the Original Authority agreed with the appellant and dropped the demand of service tax holding that the said guest house cannot be considered as a building used for commerce or industry. However, on appeal, the impugned order rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as a guest house. It is not used for commercial occupation of any guests other than the employees of M/s.Aditya Cement. Such building is neither used for commercial purpose nor for industrial purpose. Accordingly, we note that the Original Authority is correct in determining the tax liability, which is reversed by the impugned order. The impugned order is set aside. The original order is restore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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