TMI Blog2019 (2) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... fold of construction undertaken for educational activities and hence would be exempt from tax. The contracts undertaken by the appellant will not be exigible to service tax - appeal allowed - decided in favor of appellant. - Appeal No.ST/40780/2013 - FINAL ORDER No. 40270/2019 - Dated:- 8-2-2019 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri M. Saravanan, Consultant, Shri J. Shankarraman, Advocate For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar Appellants had entered into a contract with Tamil Nadu Electricity Board (TNEB) for construction of a control room. They had also entered into contracts with Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-Bang.) 3) Kedar Constructions Vs CCE Kolhapur 2015 (37) STR 631 (Tri.-Mumbai) ii) Construction of buildings for Gandhigram Rural University would come within the fold of construction undertaken for educational activities and hence would be exempt from tax. Ld. Advocate relies upon the case of this Tribunal in SRM Engineering Construction Ltd. Vs CST - 2018 (1) GSTL 174 (Tri.-Chennai) iii) Even otherwise the contracts undertaken by the appellants were in the nature of works contracts which has been acknowledge even by the SCN. Ld. Advocate draws our attention to page 44, para-10 of the SCN to point out that the SCN accepted that the appellants were eligible to abatement. 3. On the other hand, Ld. A.R Shri K. Veerabhadra Reddy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial. Thus, it was held therein that service portion of composite contracts can be subjected to levy of service tax. However, it has to be mentioned that the said decision was rendered prior to the decision of the Hon ble Apex Court in the case of M/s. Larsen and Toubro Ltd. (supra). The Hon ble Apex Court has categorically held that composite contracts cannot be vivisected. Therefore, the ratio laid down in the case of M/s. G.D. Builders (supra) is no longer applicable for the issue under consideration. Similarly, the case of M/s. BCC Developers and Promoters Pvt. Ltd. (supra) was relied upon by the Ld. AR to invite our attention to the decision wherein the demand of service tax for the period from April 2006 to February 2010 was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gross amount charged. It was also held in the said case that for this reason, the 67% abatement cannot be denied. Thus, all the case laws relied upon by the Ld. AR are of no assistance to him. 4.3 This being so, the impugned activities for TNEB would very much fall within the scope of the said notification No.45/2010. The case laws relied upon by the Ld. Advocate on this score are surely applicable in their favour. 4.4 So also the argument that construction activity for educational institutions exempt from service tax is also no longer res integra. The case law of SRM Engineering Construction relied upon by Ld. Advocate supra will stand support their contention. In the event, we find that the contracts undertaken by the appellant wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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