9911796707
TMI Blog2016 (7) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... abatement of 67% - Held that:- construction of hospitals for charitable organization (e.g. B.L. Kapoor Hospital) is covered within the scope of the scope of commercial construction and hence liable to S.T. under C.I.C.S.. Matter remanded back for de novo adjudication as the demand/interest/penalties will have to be re-determined. X X X X Extracts X X X X X X X X Extracts X X X X ..... ) the abatement of 67% is held to be admissible even when free supplies are not included in the aggregate receipt as per CESTAT judgment in the case of Bhayana Builders Pvt. Ltd. - 2013 (32) STR 49 (LB- Delhi -Tribunal); (iii) in the case of contracts which commenced prior to 1.6.2007, and where service tax had been paid during the period prior to 1.6.2007 while the classification would change to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant (and not opposed by the ld. A.R.), we find that the case does warrant de novo adjudication as the demand/interest/penalties will have to be re-determined in the wake of the judgments cited above. We may however also add that CESTAT in the case of the appellant itself vide CESTAT Order No. 54802/2014-CU (DB) dated 27.11.2014 has in effect held that construction of hospitals for charitable o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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