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TMI Blog2017 (9) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the appellant where they state that their civil construction work not exclusively in the nature of completion and finishing services and that in case of the construction of the buildings for use by SWF, the buildings were to be used for the purpose of social welfare and for non-commercial activities - matter requires reconsideration - appeal allowed by way of remand. - ST/50168/2014(DB) - ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant assessee says that such activity is not taxable, when the construction is for charitable purpose and is non-commercial. 2. The brief facts are that:- i. The appellant is engaged in construction of buildings for various entities claiming that they are charitable institutions and are non-commercial in nature. ii. The appellant is also engaged in various types of civil const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both the sides have been carefully considered. 5. The appellant pleads that they are entitled to the facility of abatement of 67% of the gross amount charged for providing construction service as defined under Section 65(25b) of the Finance Act, 1994, as per the provisions of Notification No.15/2004 ST dated 10/09/2004 and Notification No.1/2006-ST dated 01/03/2006. The appellant also stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is non-commercial. 6. The Ld. DR for the Revenue has reiterated the findings given in the impugned order. 7. After having carefully considered the facts of the case and submissions of both the sides it appears that the impugned order has not fully examined the facts and submissions of the appellant where they state that their civil construction work not exclusively in the nature of comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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