2013 (12) TMI 47

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..... given by the local authorities, we are of the view that this building cannot be considered to be a "Commercial or Industrial Building". Therefore, we grant waiver of pre-deposit of dues arising from the impugned order and stay collection of such dues till disposal of the appeal - Stay granted. - ST/00370/2011 - Misc. Order No. 42231/2013 - Dated:- 19-9-2013 - Pradip Kumar Das And Mathew John, .....

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..... Therefore, service tax not paid during the period Feb.'06 to May,'O8 on that building was demanded. The original authority dropped the demand relying upon the CBEC Circular No.80/10/2004-ST, dated 17.09.2004 , which gave guidelines as to decide whether a building is for educational, religious or charitable purposes. One of the criterion laid down in the said circular was to go by classification g .....

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..... the learned Authorized Representative for the Revenue submits that the applicant has been charging fees for conducting the training and the applicants were training industrial workers. Therefore, the building has got very close nexus with industry and it is not done for free but against for charges and, therefore it has to be considered as "Commercial or Industrial Construction" only. He submits t .....

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