2015 (11) TMI 1531

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..... aritable organization in the form of constructing buildings for Amity School, Amity University and Amity Engineering College at various locations, prima facie, it would fall under the Commercial or Industrial Construction Services because even if these institutions are run by charitable organization, the services rendered through these institutions per se cannot be said to be charitable. - stay gr .....

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..... ded that (i) Benefit of 67% abatement was not allowed on the ground that there was some free supply materials which the issue is covered in favour of the appellant as per judgment of Larger Bench of this Tribunal in the case of M/s. Bhayana Builders Pvt. Ltd. [2013 (32) STR 49 (Delhi-LB]). (ii) Service was rendered to charitable organization in the form of constructing Amity School, Ami .....

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..... titutions are run by charitable organization, the services rendered through these institutions per se cannot be said to be charitable. The appellants stated during the hearing that the demand pertaining to construction of these institutions would be around ₹ 5 crores after 67% abatement. In view of the foregoing prima facie analysis and having regard to the fact that the appellant has also c .....

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