2016 (10) TMI 745

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..... onal use of Government for allotment to its staff. In view of the Explanation in section 65 of the Finance Act, 1994, no service tax can be levied on such construction of complex service. In respect of the work at Sl. No. 3, there can be no doubt that this construction has been undertaken by the respondent for the Government Dental college cum Hospital at Raipur for the Government of Chhattisgarh. - In view of CBEC circular dated 17-9-2004, the service outside the ambit of service tax. All the three constructions outside the ambit of service tax - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 788 of 2010 - ORDER NO. 53560/2016 - Dated:- 23-8-2016 - Mr S K Mohanty, Member (Judicial) and Mr. V. Padmanabhan, Me .....

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..... f Qtrs For Govt. Dental College, Govt. of Chhattisgarh; 3. Construction of Govt. Dental College Cum Hospital Building at Raipur, Govt. of Chhattisgarh 3. The work listed at SIP No. 1 and 2 above, according to the challenge by the Revenue, is liable to payment of Service Tax on the ground that these services are covered by construction of complex services. The work at Sl.No. 3 is claimed to be covered under commercial or industrial construction services. 4. The respondent in his cross objections refuted all three. According to the respondent the work at Sl. No. 1 and 2 will not be covered under construction of complex services inasmuch as the construction is for personal use by the Ministry of Defence while the married accommodation .....

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..... issue stans CBEC covered by the Circular No. 79-9-2004 ST dated 17.9.2004 The leviability of service tax would depend primarily upon whether the building or civil structure is used, or to be used for commerce or industry. The information about this has to be gathered from the approved plan of the building or civil construction. Such constructions which are for the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable, being non-commercial in nature. Generally Government Buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normall .....

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