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TMI Blog2018 (2) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... e. National Automotive Testing and R& D Infrastructure Projects - Held that: - although the said centre has been registered with the Government but the said centre is not recognized as a centre for testing the vehicles for homologation by the Government of India. The said testing centre is charging money for testing and giving its reports. The said activity is commercial in nature - demand upheld. Office Building for Naya Raipur Development Authority - Held that: - From the scope of the project undertaken by the appellant for construction of building for Naya Raipur Development Authority, who involves in commercial activity of sale and purchase of land qualifies to be taxed under the category of “Commercial and Industrial Construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently, by adjudication, the above mentioned demand has been confirmed along with interest and various penalties have been imposed. Against the said orders, the appellant is before us. 3. Ld. Counsel for the appellant submits that the projects in question are not commercial in nature as Era Business School is an educational institution recognized by AICTE and awarding degrees/diploma recognized by law. It is his further submission that National Automative Testing Centre is for testing the vehicles for homologation which is a statutory requirement as per motor vehicle rules for compliance by the manufacturer of automobiles. It is further submitted that Naya Raipur Development Authority is Governmental Organisation engaged in developmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said centre has been registered with the Government but the said centre is not recognized as a centre for testing the vehicles for homologation by the Government of India. The said testing centre is charging money for testing and giving its reports. The said activity is commercial in nature. Therefore, for the construction of building for National Automative Testing Centre does qualify to be taxed under the category of Commercial or Industrial Construction Service . Therefore, on the said project, the appellant is liable to pay service tax. (c) Naya Raipur Development Authority Admittedly, although the said authority is Governmental Organisation but the same is involved in development of land and engaged in the activities o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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