9911796707
TMI Blog2013 (7) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent: Shri Sanjay Jain, A.R. JUDGEMENT Per: G. Raghuram: This is an appeal by Revenue against the order dated 15.07.2008 passed by the Commissioner (Appeals), allowing the appeal of the respondent assessee and rescinding the adjudication order dated 12.02.2008 passed by the Assistant Commissioner of Customs, Central Excise & Service Tax, Division Sagar. 2. During 21.09.2004 to 28.03.2005 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the later which had rented out these shops for commercial purpose. The adjudicating authority negatived the assessees claim for exemption predicated on Notification No. 15/2006-ST dated 25.04.2006, rightly, on the ground that the said notification only specified the date of commencement of provisions relating to the taxable service of Commercial or industrial Construction, leviable with effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctims. This conclusion was recorded by the appellate authority on the assumption that RTMT was itself is not into any commercial activity but was established only for carrying out social activities. On the basis of these conclusions the appeal was allowed, in favour of the assessee. 4. On a careful perusal of the adjudication order and the appellate order, it is seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction of a new building or a civil structure or a part thereof including completion and finishing services in respect thereof and repair, alteration, renovation or restoration of the same, which is used, or to be used, primarily for commerce and industry (to the extent relevant and material). The thrust of the definition is not on the general character of the activities of the recipient of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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