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TMI Blog2013 (6) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... R Chandrasekharan: The appeal and stay application are directed against Order-in-Original no. 47/ST/2012/C dated 31.8.2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Nagpur. 2. The appellant M/s Ideal Constructions is registered with Service Tax department under the taxable service category of 'Commercial or Industrial Construction Services. During the period 2006-07 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, they have undertaken the work as sub-contractor and the principal contractor has discharged the Service Tax liability; therefore, they are not required to pay Service Tax on the same activity. Accordingly, he pleads for stay of the impugned demands. 4. The learned Addl. Commissioner (AR) appearing for the Revenue submits that there are few cases where the buildings constructed are of commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... institutions 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 residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctories, the classification of the property has to be seen before levy of service charges. In these circumstances, we are of the view that eh matter has to go back to the original adjudicating authority for consideration afresh by taking into account the approval for construction afresh by taking into account the approval for the construction given by the local authorities. The appellant is also d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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