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TMI Blog2015 (12) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... emently argued that the Municipality may not rent out for shopping but may rent out for the Government organization also and in any case, the Municipality is not a commercial organization. We are not convinced with all these arguments. The question is not whether the service provider is a commercial organization or not; the question is whether the objective of the service is commercial or industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that benefit of cum-tax treatment of the amount received has not been extended. An amount of ₹ 42,56,973/- has been demanded under the Head Industrial or Commercial Construction Services . He submits that the appellant has provided construction services involving construction of various water supply facilities to the Industrial Growth Centre at Bobbili. In this case, M/s. APIIC is an unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the view of this Tribunal in the case of Gujarat Industrial Development Corporation and has observed that the Tribunal has held that the purpose is commercial or industrial. Therefore, we find that in respect of this demand, the appellant may not have a prima facie case. 3. As regards, the remaining demand, the construction of reservoir and laying pipelines was done for drinking water supply. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial purpose. Therefore, we find that the appellant has not made out a prima facie case in this regard also. 5. In view of the prima facie analysis above, we direct the appellant-petitioner to pre-deposit a sum of ₹ 45 lakhs after taking credit for ₹ 5 lakhs already paid, i.e., ₹ 40 lakhs (Rupees forty lakhs only) along with proportionate interest within eight weeks from to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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