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TMI Blog2018 (7) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... an, AC (AR) For the Respondent ORDER Per Bench The brief facts of the case are that appellants were engaged in providing ‚Commercial or Industrial Construction Services‛. The department was of the view that the appellants are liable to pay service tax on the construction services for constructing the buildings for educational institutions, hospitals etc. Show cause notice was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of levy of service tax for the reason that these are not used for commercial purpose. The Board has also clarified the same vide Circular No.80/10/2004-ST dt. 17.09.2004. Further the Tribunal in the case of Banna Ram Choudhary Vs CCE Jaipur - 2017 (3) GSTL 338 (Tri.-Del.) has observed that even if some fees are collected by the owner of the building, if the use of the building is not of commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery 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 (d) 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 for; or (ii) occupied, or to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or on behalf of the prospective buyer by the building or the person authorized by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer (w.e.f. 1.7.2010) by Sec.76 of Finance Act, 2010." From the definition, it is clear that only when the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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