TMI Blog2018 (10) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... supply, sanitation, etc. The issue herein is squarely covered by this Tribunal in NCR Builders Pvt. Ltd. Vs. C.C.E. & S.T., Ghaziabad [2016 (11) TMI 1555 - CESTAT ALLAHABAD]. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/59244/2013 [DB] - ST/A/53019/2018-CU[DB] - Dated:- 10-9-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. BIJAY KUMAR, MEMBER (TECHNICAL) Present for the Appellant: Mr. Abhishek Jaju, Advocate Present for the Respondent: Mr. Sanjay Jain, DR ORDER PER: ANIL CHOUDHARY Heard both the parties. The issue is whether the appellant who have admittedly constructed row houses, where each house/block contains only one unit, for the Government of Chhattisgarh, through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. In this regard, I find that the para 13.2 of Circular No. 8010/2004-ST dated 17.09.2004 issued by the Joint Secretary, TRU, CBEC, New Delhi states that 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 information about this has to be gathered from the approved plan of building or civil construction. Such constructions which are for the use of organizations or institution being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable being non commercial in nature. Generally, government buildings or civil constructions are used for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTL 198 (Tri. All.). Further, we find that the Commissioner (Appeals) have erred in holding that the appellant is liable to pay service tax as a sub-contractor. It has been held by Hon ble Patna High Court in the case of Hindustan Dorr Oliver Ltd. Vs. State of Bihar reported at 75 sales tax cases (page 211) wherein the Hon ble High Court have held that there is one transaction/ one sale. The work may be done by sub contractor or main contractor. There is no two sale, one from the sub contractor to the main contractor and again from the main contractor to the consumer. We find that the same analogy applies to the service tax provisions as the service component of such transaction are in question for the levy of service tax. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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