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TMI Blog2014 (8) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... avanur, AR PER : B S V Murthy There is a delay of two days in filing the appeals. Since the cause of delay has been explained satisfactorily, we condone the delay. 2. Since the issue involved has been considered finally, we take up the appeals for final decision after dispensing with the requirement of pre-deposit. 3. Learned counsel for the appellant, at the outset, submitted that the issue b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce only buildings which are constructed for commercial or industrial purpose would be covered by the definition of works contract service. In view of the fact that the entire amount of service tax has been paid, the appeal may be taken up for disposal finally. 3. Even though learned AR submits that construction of staff quarters, students hostels for polytechnic colleges would amount to construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the fish tanks, it cannot be said that construction of fish tanks for the college is covered by the commercial or industrial construction service. We find that the claim of the appellant that the amount of service charges collected by them for construction of staff quarters, fish tanks and students hostels for Polytechnic College is not covered by works contract service is correct. 4. As submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate that matter has to be remanded to the original authority for the limited purpose of quantifying the correct amount and verifying the payment made by the appellant. In case of any discrepancy, the original authority shall intimate the same to the assessee for making payment. At this stage, learned counsel also undertakes that in case of any discrepancy, they would make payment of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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