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TMI Blog2013 (3) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... . Joshi, Superintendent (AR) Per: Ashok Jindal: The appellant are in appeal along with an application of stay against the impugned order wherein demand of Service Tax for the period October 2008 to September 2010 has been confirmed against them under the category of 'Commercial or Industrial Construction Services"/"Works Contracts Services". 2. The facts of the case are that the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax aggregating Rs.5,51,923/- along with interest and various penalties under the Finance Act, on the premise that the appellant has not produced any evidence with regard to the building constructed by them is not to be used in commercial or industrial purpose. The adjudication was done and demand mentioned hereinabove were confirmed, the first appellate authority also confirmed the adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence with regard the use of construction made by them. Therefore, they are liable to pay service tax under the category of Works Contract Service. 5. Heard both sides and considering the submissions made in detail. We find that issue involved is in a narrow compass, therefore we waive the requirement of pre-deposit of impugned demands and taken up appeal itself for final disposal. 6. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and not for the purposes of profit are not taxable being, non-commercial in nature. Generally, government buildings or civil constructions are use for residential, office purposes or for providing civic amenities. Thus, normally Government constructions would not be taxable. However, if such constructions are for commercial purposes like local Government bodies getting shops constructed for lett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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