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TMI Blog2013 (5) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is working on no profit basis. we agree with the ld. Advocate that the construction activity would not be covered by the definition of commercial and industrial construction services. As such, at this prima stage, we are of the view that the appellant has been able to make out a good prima facie case in its favour on the above count. Appeal allowed. - ST/1652/2011 - ST/S/675/2012-Cus.(PB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction taken for M/s. L.N.M. Institute of Technology, Jamdoli, which is a charitable institution. 3. The said M/s. L.N.M. is registered under the Rajasthan Societies Act, 1958. Memorandum of association is to the effect that the said organisation is being created to provide education in one or more aspects of information technology and related aspects. The said memorandum also reveals that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n no profit basis, there is nothing on record to show as to whether they have actually earned profit or not. He submits that imparting of education is a commercial activity and as such would get covered under the definition of commercial or industrial construction activity. 6. After appreciating the submissions made by both the sides, we find that the board s circular relied upon by the applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l purposes like local government bodies getting shops constructing for letting them out, such activity would be commercial and builders would be subjected to service tax. 7. We have also seen the memorandum of associations, which reveals that the organisation is working on no profit basis. If that be so, we agree with the ld. Advocate that the construction activity would not be covered by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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