TMI Blog2018 (7) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to service tax under the Head Works Contract for the work done during the period 2010-11 2011-12? Held that:- The appellant have constructed facility for school and Rajkiya Ashram Padhdhati Vidyalaya which is made for providing school education as a Residential School to Orphan, Schedule Caste and Schedule Tribes, Extremely Backward Classes, Extremely Poor Sections of the society as is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of Ashram Type School (Rajkiya Ashram Padhdhati Vidyalaya) constructed by the appellant for U.P. Samaj Kalyan Nirman Nigam Ltd. (U.P. Government undertaking) whether the same is commercial construction and liable to service tax under the Head Works Contract for the work done during the period 2010-11 2011-12. 2. The appellant is also engaged in other construction as construction of Ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of business and commerce. The service receiver U.P. Samaj Kalyan Nirman Nigam Ltd., which has been re-cherished as U.P. State Construction Infrastructure Development Corporation Ltd. in the year 2014 is a State Government Company registered with the Registrar of Companies being a company limited by share and originally incorporated on 25th June, 1976. In view of the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facility for school and Rajkiya Ashram Padhdhati Vidyalaya which is made for providing school education as a Residential School to Orphan, Schedule Caste and Schedule Tribes, Extremely Backward Classes, Extremely Poor Sections of the society as is evident from letter dated 10 th August, 2006 of the Chief Secretary of U.P. address to Director of Samaj Kalyan/Janjaati Vikash, U.P., Lucknow in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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