2013 (10) TMI 532

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..... e we find that the applicant has made out a strong case in their favour - stay granted. - ST/825/2012-Mum - Stay Order No. S/1159/2013-WZB/C-I(CSTB) - Dated:- 5-8-2013 - S S Kang And P K Jain, JJ. For the Appellant : ShriD.H.Nadkarni, Adv. For the Respondent :Shri Rakesh Goyal, Additional Commissioner, AR PER : S S Kang Heard both sides. 2. Applicant filed this application for .....

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..... , health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally, government building or civil constructions are used for residential, office purpose or for providing civic amenities. The contention of the applicant is that the construction of simple platform in open place which is to facilitation the sale and purchase agr .....

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..... ommittee. The platforms are used to facilitate the sale of cotton by the farmers. In these circumstances, prima facie we find that the applicant has made out a strong case in their favour. Therefore, the pre-deposit of the service tax, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal. The stay petition is allowed. (Dictated in Court) - - TaxT .....

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