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TMI Blog2016 (12) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Advocate read with the certificate given by BSNL are sufficient to constitute a bona fide belief on the part of the assessee so as to entertain a view that inasmuch as the construction activities are being done for the office a Government of India Enterprises, the same would not get covered by the definition of commercial or industrial construction service. When asked, ld. DR has not been bring to our notice any positive evidence or fact to establish that the appellant made any suppression or misstatement of facts, with a mala fide intention to evade payment of duty. As such, we are of the view that the demand having been raised beyond the limitation period is hopelessly barred and is required to be set aside on this ground itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anizations 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 constrictions are used for residential, office purposes or for providing civic amenities. Thus, normally government constructions would not be taxable. However, if such constructions are for commercial purposes like local government bodies getting shops constructed for letting them out, such activity would be commercial and builders would be subjected to service tax. 4. She further draws our attention to a certificate given by M/s BSNL vide which it was certified as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation and the Revenue is within its right to issue the Show Cause Notice by invoking the longer period of limitation, if there is any positive suppression or mis-statement on the part of the assessee. Accordingly, he prays for rejecting the appeal. 6. After appreciating the submissions made by both the sides, we note that the longer period of limitation of five years is available to the Revenue when the assessee indulges in mala fide case of suppresses or misstatement with an intention to evade payment of tax. A belief which emerges on the basis of the circumstances available, leading the assessee not to pay the tax, is required to be held as bona fide belief. When viewed from this angle, we find that the Board s circular referred a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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