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TMI Blog2014 (5) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... of the recipient in terms of the statutory definition, in particular the explanation set out in Section 65 (91a) of the Act, we see a strong prima facie case in favour of the petitioner - On the aforesaid prima facie analysis and as the entire assessed liability to service tax is predicated on the conclusion that the petitioner had provided construction of commercial complex service to Vikas Parishad and commercial or industrial construction service to several institutions for promotion of educational objectives, we grant waiver of pre-deposit in full stay all further proceedings for realization of the adjudicated liability, pending disposal of the appeal - Stay granted. - Appeal No. 3922 of 2012 - Stay Order No. 51492/2014 - Dated:- 22-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, to around 36 bodies/ institutions during the relevant period, including to an Uttar Pradesh State instrumentality known as the U.P. Avas Avam Vikas Parishad (Vikas Parishad); the LIC, several trusts and foundations promoting and maintaining educational institutions and to another State instrumentally, the U.P. Rajkiya Nirman Nigam Ltd. - for establishment of a medical college and hospital; to the IIT Kanpur; and to several private bodies for establishment of infrastructures towards pursuing commercial or industrial objectives. 4. On its own interpretation of relevant provisions of the Act, the petitioner filed ST-3 returns under commercial or industrial construction service category and remitted tax on the consideration received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on integral to the definition set out in Section 65 (30a) readwith Section 65 (91a) of the Act. On this aspect, it was also contended that since the purpose of constructing residential units by Vikas Parishad was for housing persons who are poor or below the poverty line for their personal use, in any event the transaction falls outside the ambit of the taxable - construction of complex service, in particular, construction of residential complex. In respect of construction services provided to institutions/bodies for establishment or expansion of education institutions, the petitioner contended that since education is neither a commercial nor an industrial purpose primarily, the services fall outside the ambit of commercial or industrial co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2012 (28) S.T.R. 251 (Tri. - Del.), wherein waiver of pre-deposit was granted on the premise that constructions for educational institutions fall outside the ambit of commercial or industrial construction service. 9. On the aforesaid prima facie analysis and as the entire assessed liability to service tax is predicated on the conclusion that the petitioner had provided construction of commercial complex service to Vikas Parishad and commercial or industrial construction service to several institutions for promotion of educational objectives, we grant waiver of pre-deposit in full stay all further proceedings for realization of the adjudicated liability, pending disposal of the appeal. Stay application is accordingly disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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