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TMI Blog2013 (7) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction in issue falls within the purview of Industrial and Commercial or Construction of Complex Service of buildings u/s 65 (25)(b) – decided in favour of revenue. - Appeal No. 564 of 2008 - Final Order No. ST/A/56777 of 2013 - Dated:- 27-6-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri Govind Dixit Sh. M.S. Negi, DRs For the Respondent: 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee therefore constituted commercial and industrial construction service under Section 65(25)(b) of the Act. 3. In considering the assessees appeal however the appellate authority in para 5 has recorded that the adjudicating authority erred in assuming that the service provided to RTMT is not in respect of commercial buildings and on the penalty aspect the adjudicating authority had wrongly assumed that service was provided in respect of commercial buildings since it was built out of funds generated from persons other than the gas tragedy victims. 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 activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rily for commerce or industry, to be taxable. As recorded by the adjudicating authority and in absence of any material to demonstrate the error of such finding of fact, it is clear that the agreement between the petitioner and RTMT was in respect of construction of shop for RTMT which were found to have been rented out for commercial purpose by RTMT. The activity / service provided by the respondent assessee therefore squarely falls within Commercial or Industrial Construction Service as defined in Section 65 (25b). 6. On the aforesaid analysis, the order of the Commissioner (Appeals) is fundamentally misconceived and is accordingly quashed. The order of the adjudicating authority C. No. V(ST) 15-60/ADJ/06 dated 12.02.2008 is restored. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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