2024 (9) TMI 617

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..... 9;BLE MEMBER ( TECHNICAL ) , MR. C L MAHAR Shri Dhaval K Shah, Shri Jigar Shah, Shri Amal Dave, Shri Hardik V Vora, Shri Parth Rachchh, Shri Amber Kumrawat, Advocate & Shri Sanju Mehta , Shri Kaushani Shah, Chartered Accountant appeared for the Appellant Shri Tara Praksah, Deputy Commissioner (AR), appeared for the Respondent ORDER RAMESH NAIR The brief facts of the case are that appellants are engaged in the business of civil construction/ repair works for various State Government authorities like Road & Buildings Dept, Madhaya Gujarat Vidyut Corporation Limited (MGVCL), M/s IOCL, Western Railway Division, Health department of the Gujarat Government, M/s GMDC, M/s Vadodara Municipal Seva Sadan (VMSS), the M S University of Vadodara an .....

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..... dik V Vora, Shri Parth Rachchh, Shri Amber Kumrawat, Advocates & Shri Sanju Mehta , Shri Kaushani Shah, Chartered Accountant submits that Service provided by the appellants to the education institutions, Governments Road and Building Divisions, Government Primary Health Center, Police Station & Railway etc. for their educational, Public health or philanthropic purposes and the same are non commercial Government Organizations and are not for the purpose of profit. Hence, the services provided by the appellants to the education institutions and Government departments are not taxable as the same are neither for the purpose of commercial or industrial, for this plea they submit that the definition provides that such building or structure shall .....

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..... -Vadodara-I-2022 (8) TMI 645- CESTAT Ahmedabad RD Contractor & Company v. CCE & ST, Anand 2023 (2) TMI 946- CESTAT Ahmedabad DH Patel v. CCE- 2023 (4) TMI 920-CESTAT Ahmedabad Riddhi Siddhi Construction v. CCE- 2023 (5) TMI 340-CESTAT Ahmedabad RN Dobariya v. CCE- 2023 (2) TMI 779- CESTAT Ahmedabad Natvar Construction Co. v. CCE, 2023 (4) TMI 438- CESTAT Ahmedabad Shanti Construction Vs CCE- 2023 (7) TMI 1019-CESTAT Sh. DH. Patel and Sh. RN Dobariya Vs CCE- 2013 (10) TMI 815- CESTAT Amany Vs CCE- 2023 (7) TMI 1021-CESTAT 3. Shri Tara Praksah, Learned Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned orders. 4. We have carefully considered the submission made by both the sid .....

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